Ukrainians will pay property tax in 2025: details and calculations
Next year, Ukraine will be required to pay a tax on large apartments and houses. The definition of “large real estate” in the Tax Code includes apartments over 60 sq m or houses over 120 sq m. If the property includes both an apartment and a house, their area is added up, and the tax is levied on real estate from 180 sq m.
For housing with an area of over 200 sq m (apartment) and 600 sq m (house), an additional fixed tax is provided - 25,000 UAH per year, which will go to the local budgets of the relevant region.
Local authorities have the right to set the tax amount within the limits specified by law, but the rate cannot exceed 1.5% of the minimum wage per “extra” square meter. In 2025, the payment will be charged for 2024, and since the “minimum” as of January 1, 2024 is UAH 7,100, the maximum amount will be UAH 106.5 for each sq m above the norm.
For example, the owner of an apartment with an area of 100 sq m will pay tax for 40 “additional” squares, which will be a maximum of UAH 4,260, depending on the decisions of local authorities. In Kyiv, the tax rate reaches 1.5%, while in Lviv and Odessa it is 1%.
If the property belongs to several co-owners, the area is divided between them, and each has its own “norm” - 60 sq m. So, for example, an apartment of 150 sq m, divided between three owners, is not subject to tax.
Previous years' rates:
2022 (for 2021): 190 UAH/sq m
2023 (for 2022): 97.5 UAH/sq m
2024 (for 2023): 100.5 UAH/sq m
2025 (for 2024): 106.5 UAH/sq m
This tax will become an important part of local budgets and will affect owners of spacious apartments.
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