Most flat and house owners are being reminded to pay their property tax by 1 September. It is levied for 2025 on the area exceeding the exemption limits. Once a taxpayer has received their tax assessment notice, they have 60 days to pay; it is worth checking the amount due via the Online Portal even if you have not received a paper letter.
Briefly about the main points
- The tax is levied for the year 2025 on excess living space.
- The maximum rate is 120 UAH per square metre.
- The local council may set a lower rate or a zero rate.
- Late payments may result in a fine of 5% or more and interest.
What area is the tax calculated on, and how is the amount determined?
The tax applies to flats with an area of more than 60 m², houses with an area of more than 120 m², and combinations of different types of property with a total area of more than 180 m². The tax-exempt allowance applies to the total area of properties owned by a single individual.
The maximum rate is up to 120 UAH for each additional square metre, but the actual amount and any local concessions are determined by the local council. At the maximum rate, the tax on an 80 m² flat could reach 2,400 UAH, and on a 100 m² flat — 4,800 UAH.
For flats larger than 300 m² and houses larger than 500 m², an additional charge of 25,000 UAH per year applies.
The payment deadline depends on the date on which the decision notice is received
Although the deadline of 1 September has been set for most taxpayers, the 60-calendar-day period is calculated from the date of receipt of the specific tax assessment notice. This notice must include a breakdown of the amount due and the payment details.
A penalty of 5% may be imposed for a payment delay of up to 30 days, followed by 10%, as well as any late payment penalty. Before making payment, you should check the area, the share of ownership, the period of ownership, any tax relief and the amount of tax due. If the notice was not sent or served within the prescribed time limit, you may contact Traffic Police regarding liability for late payment.
