New fine for unpaid real estate tax

On July 1, 2016, the rules came into force in Ukraine, according to which the tax had to be paid until the end of August (60 days after the commencement of the law).

For being late in the State Fiscal Service they will issue fines: in the first month - 10% of the tax amount, in the second month - 20.

In early September, the fiscal authorities changed the deadlines, now the tax must be paid within 60 days from the date of receipt of the receipt. The SFS noted - this is due to the fact that many Ukrainians did not receive receipts in the promised time. “The final figure of the penalty is not yet named. Today, many Ukrainians have not stepped over that threshold, after which a fine begins to accrue. Many received their bills very late, ”the SFS stressed.

Property tax in Ukraine is charged on an additional area of apartments and houses (for apartments over 60 and houses more than 120 sq. M.). His Ukrainians have to pay once a year at a rate set by local councils.

 "Luxury tax" can not exceed 2% of the minimum wage (it is noteworthy that in 2017 this figure will increase to 3%).

As it became known, city councils fixed the highest tax rate in Odessa, Sumy, Dnepropetrovsk, Luhansk and Zaporizhia regions. In these regions, the tax rate is 29 UAH per 1 square. m

Least of all will pay property owners living in Lviv, Donetsk and Kirovograd regions (0.5%, or 7.25 UAH per square meter). In other regions, the tax rate is set at 1% (14.5 UAH per square meter).


The amount of property tax for an apartment of 100 square meters.


1160 uah


290 uah


580 uah

It is noteworthy that apartments with an area of more than 300 square meters are subject to additional tax. It can be calculated by multiplying the tax rate on the number of "extra" meters and adding a fixed 25 thousand UAH.

According to the State Fiscal Service, as of September 15, 2016, a real estate tax was paid in Ukraine for a total of UAH 141 million.

Real estate tax is paid by individuals and legal entities that own housing or non-residential real estate only for "extra" square meters.


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