Property tax on apartments and houses in Ukraine: who will pay and what benefits to expect in 2025.

Ukrainians were informed about the property tax that needs to be paid in 2025 and who can receive benefits.

Starting from 2025, new rules for taxation of residential real estate will apply in Ukraine. These changes were made to the Tax Code of Ukraine by a law approved by the Verkhovna Rada at the end of 2024.

According to lawyer Anastasiya Rudenko from the law firm 'Winner Partners', all individuals and legal entities owning residential real estate are required to pay an annual tax. The main provisions are outlined in Article 266 of the Tax Code of Ukraine.

It is important to note that only square meters exceeding the established non-taxable area norm are subject to tax.

Specifically, no tax needs to be paid if it concerns owners of apartments up to 60 sq. m, residential houses up to 120 sq. m, and apartments and houses (combined) up to 180 sq. m.

Local councils set the specific tax rate for residential real estate, but according to the Tax Code, it cannot exceed 1.5% of the minimum wage for each square meter over the non-taxable norm.

The property tax must be paid once a year, within 60 days after receiving a tax notification, which is sent by mail from the State Tax Service.

New benefits have also come into effect for persons with disabilities of group I, orphans, and veterans of ATO/JFO, regardless of the area.

Real estate objects for which tax will not need to be paid include family-type orphanages, housing owned by orphans and children with disabilities raised by single mothers or fathers, as well as residential real estate owned by public organizations of persons with disabilities and large or foster families with five or more children.

Is it necessary to pay property tax if the house is unfinished, not put into operation, or lacks communications? Lawyer Natalia Chatskis from the company 'Nakaz' explains that property tax must be paid by owners of any residential and non-residential real estate, including unfinished houses, those not put into operation, or without communications.

Late payment of taxes is subject to fines. According to experts, the real estate taxation system in 2025 has become more transparent, but measures against violators have intensified.

Owners of several real estate properties or property exceeding the non-taxable norm are recommended to carefully check the area of their properties and the rates set by the local council in order to pay the tax on Time.