Property tax 2026: who has to pay and how much by the summer
The State Tax Service of Ukraine has issued guidance on the payment procedure. Details regarding rates and deadlines have been published by the regional offices of the State Tax Service in the Dnipropetrovsk, Donetsk and Lviv regions.
In 2026, property owners will pay property tax for the year 2025.
For individuals, not the entire floor area of a flat or house is taxed, but only the part that exceeds the tax-exempt thresholds.
For flats, the tax is levied on areas exceeding 60 square metres. For houses, the threshold is 120 square metres. If a person owns both a flat and a house, the tax-free limit is 180 square metres.
How much will you have to pay?
The tax rate is set by local councils. However, it cannot exceed 1.5% of the minimum wage for each square metre above the threshold.
In 2026, the tax will be levied for the year 2025. The minimum wage as at 1 January 2025 was 8,000 UAH, so the maximum tax rate could reach 120 UAH for each ‘excess’ square metre.
For example, if a flat has an area of 65 sq m, only 5 sq m will be subject to tax. At the maximum rate, the owner will have to pay 600 UAH.
If a flat has an area of 80 square metres, the tax is calculated on the 20 square metres exceeding the standard. At the maximum rate, this would amount to 2,400 UAH.
When notices are issued
Tax assessment notices must be sent to individuals by 1 July 2026.
They may be sent by registered post or appear in the taxpayer’s online account.
Once a notice has been received, the taxpayer has 60 days to pay the tax.
What happens in the event of late payment
Penalties apply in the event of late payment.
If the delay is up to 30 calendar days, the penalty is 5% of the tax debt. If the delay exceeds 30 days, the penalty rises to 10%.
Who is exempt from the tax
The tax is not levied on property located in temporarily occupied territories or in areas of active hostilities.
Properties destroyed or damaged as a result of the war are also exempt from tax, provided that this information is recorded in the relevant state registers.
Specific exemptions apply to family-type children’s homes, accommodation for orphans and children with disabilities in the care of single parents, facilities run by non-governmental organisations for people with disabilities, as well as for large families and foster families raising five or more children.
What to do if the amount is incorrect
If the owner believes that the tax has been calculated incorrectly, they may contact the tax authority to verify the details.
You can check the property’s floor area, ownership status, tax rate, eligibility for tax relief and the accuracy of the tax address.
The State Tax Service also notes that if a person owns property but has not received a notice, this does not necessarily mean they are not liable to pay. In such cases, it is advisable to contact the tax office at the place of registration.
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