In Ukraine, owners of permanent garages pay property tax; however, the amount depends on the area of the building and the decisions of the local authorities. In 2026, the maximum rate is 120 hryvnias per square metre, and exemptions apply to certain categories of property. TSN reported on the specifics of this taxation on 2 November. The relevant rules are set out in Article 266 of the Tax Code of Ukraine.<\/p>\n
Under the Tax Code, garages are classified as non-residential property. Taxable properties include above-ground and underground garages, as well as other facilities used for storing cars that are legally classified as property.<\/p>\n
At the same time, a standard metal garage without a foundation, which can be moved without losing its intended purpose, is not considered to be immovable property. The State Tax Service confirms that such temporary structures are not subject to state registration as immovable property.<\/p>\n
How much will a garage cost in 2026?<\/span><\/p>\n<\/div>\n There is no single rate applicable across the whole of Ukraine. It is set by the local council depending on the type of property and its location.<\/p>\n In 2026, the tax is calculated for the year 2025, when the minimum wage stood at 8,000 hryvnias. The maximum rate under the law is 1.5% of the minimum wage, i.e. 120 hryvnias per square metre per year.<\/p>\n An example of a calculation using the maximum rate:<\/p>\n<\/div>\n These are maximum amounts, not mandatory payments for all property owners. If the local council has set a lower rate or provided for an exemption, the charge will be lower or may not apply at all.<\/p>\n Unlike residential property, there is no nationwide tax relief for garages based on a specific number of square metres.<\/p>\n For flats, the tax-free allowance is 60 m\u00b2; for detached houses, it is 120 m\u00b2; and for those who own different types of property at the same time, it is 180 m\u00b2. These rules do not apply to garages.<\/p>\n At the same time, local councils are entitled to grant concessions to owners of non-residential property. Therefore, pensioners<\/a>, people with disabilities and veterans should check the decisions made by their local authority: this status alone does not guarantee automatic exemption from garage tax.<\/p>\n Separate rules apply to property in temporarily occupied territories and areas where active hostilities are taking place. For periods specified by law, no tax is levied on such properties. Exemptions may also apply to property damaged or destroyed as a result of the war.<\/p>\n<\/div>\n\n\n
\n Garage area<\/th>\n Tax for the year<\/th>\n<\/tr>\n \n 15 m\u00b2<\/td>\n 1,800 UAH<\/td>\n<\/tr>\n \n 20 m\u00b2<\/td>\n 2,400 UAH<\/td>\n<\/tr>\n \n 25 m\u00b2<\/td>\n 3,000 UAH<\/td>\n<\/tr>\n \n 30 \u043c\u00b2<\/td>\n 3,600 UAH<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n Who is entitled to benefits<\/h2>\n