In 2025, Ukrainians will pay property tax for the year 2024 — and this time the amounts have increased. The maximum tax rate is 106.5 UAH for each square meter over the established norm. The rate is set by local councils, but it cannot exceed 1.5% of the minimum wage (01.01.2024 - 7100 UAH).

Taxpayers are individuals who own residential real estate with excess space: apartments — over 60 m²; houses — over 120 m²; or a total — over 180 m².

If an apartment exceeds 200 m², or a house — 600 m², an additional fixed payment of 25,000 UAH per year is applied.

The tax rate depends on the decision of the local authorities. For example:

🔸in Kyiv the maximum rate applies — 1.5% (106.5 UAH per m²);

🔸in Lviv and Odesa — 1% (71 UAH per m²);

🔸in Kropyvnytskyi — only 0.5% (35.5 UAH per m²).

Thus, even for the same area in different cities, the tax amount can differ by three times.

If an apartment or house is owned by several individuals, the norm of 60 m²/120 m² is divided proportionally. For example, an apartment of 150 m² owned by three individuals equally is not taxed — each has 50 m², which is below the norm.

Notification of tax assessment must be received by July 1, 2025. After receiving it, the owner has 60 days to pay. In case of violation of deadlines, penalties are provided: a delay of up to 30 days — 10% of the tax amount; over 30 days — 20% of the amount.

In case of prolonged non-payment, the tax service may go to court, and then to the enforcement service. Consequences include seizure of bank accounts or property.

Source: TSN