By July 1, Ukrainians will start receiving real estate tax: who has to pay and how much

By July 1, Ukrainians will begin to receive notifications from the State Tax Service about the payment of real estate tax. The assessment will apply only to those owners of housing whose area exceeds the norms established by law.

The State Tax Service reminded of this.

Who must pay the tax

Real estate tax is not charged on the entire area of ​​​​housing, but only on the “extra” square meters above the specified limit.

In particular:

for apartments, the non-taxable area is 60 sq. m;

for private houses – 120 sq. m;

if the property includes both an apartment and a house – the total limit is 180 sq. m.

For example, if the apartment has an area of ​​​​65 square meters, the tax will have to be paid only for 5 “extra” squares.

How much will you have to pay

The maximum tax rate cannot exceed 1.5% of the minimum wage established on January 1 of the previous year.

In 2026, this will be up to 120 hryvnias for each square meter above the norm.

The final rate is determined by local governments.

Thus, the owner of an apartment with an area of ​​​​65 sq. m. at the maximum rate can receive a tax of 600 hryvnias.

When to pay the tax

Citizens must receive tax notices-decisions by July 1:

through the taxpayer’s electronic account;
or by registered mail.

After receiving the notice, the owners will have 60 days to pay the assessed amount.

Who is exempt from the tax

The law provides for a number of exceptions.

The tax is not charged:

on housing in temporarily occupied territories;

in areas of active hostilities;
for property damaged or destroyed by war.

Also, the following are eligible for benefits:

large and foster families;

family-type orphanages;

orphans;

children with disabilities raised by one of the parents;

public organizations of people with disabilities.

The tax service advises citizens who are entitled to benefits but have received a notice of tax assessment to contact the regulatory body to clarify the information and reconcile the data.

The State Tax Service also reminds that the property tax is paid for the previous reporting year, and its amount depends on the area of ​​​​the dwelling and the rates approved by local authorities.