Real estate owners must receive receipts from the State Tax Service of Ukraine by July 1. This is a reminder of the need to pay real estate tax. The relevant fee is paid if the housing area exceeds the specified square footage.
Those who own an apartment with an area of more than 60 square meters or a house with an area of more than 120 square meters need to pay the fee.
The maximum amount of the tax cannot exceed 1.5% of the minimum wage for each additional square meter. We remind you that we are currently talking about the payment of the fee for the previous year. In 2023, when the minimum salary was UAH 6,700, the maximum tax rate per square meter could not exceed UAH 100.5 (6,700×1.5%).
Currently, you can easily calculate the amount of tax online. For this purpose, DPS developed a service last year “Property tax calculator”.
The State Tax Service explained that in order to declare tax liabilities in the current year, it is necessary to submit a declaration of the “Reporting” type. In the documents, you should leave the corresponding mark opposite this type. Its serial number is also indicated – 01. If, after submitting the reporting declaration by February 20, there is a need to clarify or change data regarding objects, the declaration base or tax obligations within the same territorial community, the payer can submit a new reporting declaration. In this case, you should leave a mark opposite “New report”. In this case, the serial number will be 02.
