Property tax in 2026: who has to pay for excess square metres
Revenue from property tax is on the rise in Ukraine.
According to the State Tax Service, in January–February 2026, citizens paid 2.3 billion hryvnias in property tax.
This is 14% more than in the same period last year.
The rise in revenue is attributed to a gradual increase in the number of new properties, rising house prices in the market, and citizens being more diligent in meeting their tax obligations.
What area is subject to tax
Property tax is not levied on the entire floor area of a property, but only on the so-called excess square metres.
For flats, the taxable area is over 60 sq m.
For residential houses, the tax is levied on the area exceeding 120 sq m.
If a person owns both a flat and a house, tax is payable on the total area exceeding 180 sq m.
In other words, this tax does not apply to owners of flats and houses whose floor area does not exceed these limits.
How the amount is calculated
The tax is calculated only on the area exceeding the set limit.
For example, if a person solely owns a flat with an area of 75 square metres, the tax will be calculated only on 15 square metres.
This is the difference between the total area of the flat and the tax-free limit of 60 square metres.
If the property has several owners, the tax amount is not doubled.
It is divided among the co-owners depending on the officially defined form of ownership and each person’s share in the property.
Where the highest payments were made
The highest revenue from property tax was recorded in Kyiv.
The capital paid 489.8 million UAH.
Kyiv Oblast paid 238.2 million UAH.
Lviv Oblast paid 232.7 million UAH.
The Dnipropetrovsk region transferred 217.3 million UAH.
These regions account for a significant portion of local budget revenues due to the concentration of residential and commercial property.
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