Every year, Ukrainians have to pay real estate tax, and this applies not only to purchased housing, but also to property that has been owned for a long time.
The tax must be paid for apartments and houses that have extra meters. And in the new year 2024, the amount of tax on apartments and houses will change. So, for an apartment – it is everything above 60 square meters, and for a house – from 120 square meters.
If we talk about the amount of real estate tax, then its rate is set by local self-government bodies in accordance with the type of objects and their location as a percentage of the minimum wage determined on January 1 of the reporting year, and cannot exceed 1.5% per square meter.
The tax receipt must arrive by July 1 of the following year, i.e. the tax for 2023 is paid in 2024. And it must be paid within 60 days, that is, by September 1.
The amount of tax is calculated for square meters above the norm. For example, if you have an apartment with an area of 72 square meters, you will have to pay tax for 12 square meters.
Information about the real estate tax rate in the region can be checked on the official website of the tax service.
This year, the tax is calculated for the reporting year 2023. The tax rate is calculated based on the minimum wage, which was established on January 1, 2023, which was 6,700 hryvnias (therefore, the maximum rate per square meter cannot exceed 100.5 hryvnias (6,700 * 1.5%). Therefore for 12 extra meters, you will have to pay 1206 hryvnias, this payment is paid once a year, and the more extra square meters, the higher the tax amount.
If you own a real estate object with a total area of more than 300 square meters (for an apartment) and/or 500 square meters (for a house), the amount of tax increases by another 25 thousand hryvnias annually.
In 2024, there are persons who may not pay tax for extra meters, namely:
- those located in the territory where active hostilities are or have been conducted;
- owners of real estate located on the territory under occupation or temporarily occupied by the Russian Federation;
- owners of objects that became uninhabitable due to the war.
The tax receipt must arrive by July 1, 2024, if you do not receive it, contact the tax office to avoid penalties.
If the payment is delayed by one month, the tax amount increases by 10%, if the payment is delayed for more than 30 days, an additional 20% of the initial tax amount will have to be paid on top.
