Property Tax in Ukraine: Who Pays and How Much?

Let's walk through the details so you know what to keep an eye on and how to get ready for this obligation the right way.

Who has to pay property tax, and which square meters actually count?

If you're an individual or a company — and it doesn't matter whether you're a Ukrainian resident — and you own a registered residential or non-residential property, then paying property tax is on you.

How is the tax on excess floor area split between co-owners?

If you share ownership with other people, the tax is handled like this:

• Shared fractional ownership — each co-owner pays in proportion to their share. So if you own 50% of an apartment, you're only taxed on your half.
• Joint ownership with no defined shares — one person pays the tax, and the owners decide between themselves who that will be.
• Joint ownership with shares assigned — each co-owner is responsible for their own payment, based on their share of the property.

One more thing worth knowing: if you're registered as a sole proprietor (FOP) and you own property, the tax is calculated the standard way, just as it is for individuals.

Which square meters are you actually taxed on?

For individuals, property tax kicks in on the floor area that goes beyond these limits:

• 60 m² — for apartments;
• 120 m² — for houses;
• 180 m² — if you own both an apartment and a house.

If your property is bigger than that, you'll be paying tax on the "extra" square meters.

There's also another point to flag: the luxury tax. If someone owns an apartment larger than 300 m² or a house of 500 m² or more, a fixed extra charge of UAH 25,000 is added every year. And this applies not only to outright ownership, but to a share as well, if that share exceeds these thresholds.

What types of property are taxed?

Both residential and non-residential property fall under the tax. That covers apartments, private houses and dachas, as well as non-residential spaces such as shops, warehouses and offices. There are exceptions, though: you don't pay on property owned by the state, on children's homes, or on religious institutions.

What about new builds? If you've bought an apartment that hasn't yet been put into service, no property tax is charged. But the moment you receive title to it, the question becomes relevant.

What happens if you don't pay on time?

The tax office won't call to remind you. If you fail to pay by the deadline (60 days from the date you receive the notice), a penalty is added:

• 10% of the amount — if you're up to 30 days late.
• 20% — if you're more than 30 days late.
• And if it drags on too long, they can pursue collection through the courts.

What changed in the law: apartment tax in 2025

2025 brought several important changes to the tax rules that affect property owners and anyone buying or selling a home. Let's go over what's different and what to pay attention to.

1. New property tax amounts for 2025
   As before, the property tax rate can't exceed 1.5% of the minimum wage per "extra" square meter. But from 1 January 2025 the minimum wage in Ukraine rose to UAH 8,000, which means the top property tax rate went up to UAH 120 per 1 m² (compared with UAH 106.5 in 2024).
   So if you have an 80 m² apartment and the tax-free limit is 60 m², the tax is calculated on 20 m². In 2025 that can come to as much as UAH 2,400 a year.
2. Higher military levy on property sales
   Anyone selling property now carries a heavier tax burden. As of December 2024, the military levy on the sale of real estate rose from 1.5% to 5%.
   What does that mean in practice?
   If you're selling a home you've owned for more than three years and it's your first sale of the year, no tax is due. If you've owned it for less than three years, you'll owe 5% personal income tax plus the 5% military levy.
   A second sale within the same year is taxed at a higher rate — 18% personal income tax plus the 5% military levy.
3. New property tax declaration form
   From the start of 2025, an updated declaration form was introduced for paying property tax. The required data was refined, and the filing process was simplified for individuals.
4. Updated property classification
   A new classifier of buildings and structures took effect in 2025, changing how property types are defined. This may affect the tax categories of certain properties, especially in commercial real estate.

How can you check your property tax? 

To find out whether property tax has been charged to you, it's worth checking the official sources in good time — in particular, the taxpayer's electronic cabinet.

How should you prepare to pay property tax?

To avoid nasty surprises and penalties, it pays to get ready for the property tax well in advance.

1. Work out the amount ahead of time
   In 2025 you'll be paying tax for the 2024 reporting year. The rate is set by local authorities, but it can't exceed 1.5% of the minimum wage per square meter above the set limit. As of 1 January 2024, the minimum wage in Ukraine was UAH 7,100, so the top rate works out to UAH 106.5 per "extra" m².
   For example, if your apartment is 80 m² and the tax-free limit is 60 m², the tax is charged on 20 m². In that case the maximum you'd owe comes to:
   20 m² × UAH 106.5 = UAH 2,130 a year
2. Keep an eye out for notices from the tax office
   By 1 July 2025 you should receive a tax assessment notice stating the amount charged. If nothing arrives, it's worth contacting the tax office yourself to steer clear of penalties.
3. Double-check the assessment
   Errors in the calculation are not uncommon. It's a good idea to verify:
   - That your property's floor area is stated correctly.
   - That the preferential limit has been applied (60 m² for apartments, 120 m² for houses, and so on).
   - That the rate matches the local decision (some communities set a lower rate).
4. Pay on time to avoid penalties
   You have 60 days from receiving the notice to pay. If you miss that, penalties apply:
   - 10% of the amount — if you're up to 30 days late;
   - 20% — if the payment is more than 30 days overdue.

If the debt keeps building up, the tax office can start forced collection through the courts.

So property tax is nothing to panic over — as long as you stay on top of the changes and budget for it properly. And to avoid overpaying, it's worth thinking through all the details back when you're still choosing an apartment.

Your comfortable home is your responsibility!