In 2025, the amount of real estate tax has increased in Ukraine: how much will you have to pay
To owners of residential real estate in Ukraine in 2025 will have to pay increased tax. The amount of taxation has increased due to the change in the minimum wage. As stipulated by the Tax Code, the amount of tax for each square meter that exceeds the preferential area will be 106.5 hryvnias this year instead of 100.5 hryvnias, which was in force last year.
Citizens must receive a notice of real estate tax assessment by July 1, 2025, and the payment deadline is 60 days from the date of delivery. It is about the tax that is paid for the previous year — that is, in 2025, it is paid for 2024.
Residential real estate, the area of which exceeds 60 m² for an apartment or 120 m² for a private house, is subject to taxation. If the property has both an apartment and a house, the preferential limit is determined by adding the two values — that is, 180 m². Anything above this threshold is taxed. At the same time, the maximum tax rate cannot be higher than 1.5% of the minimum salary established on January 1, 2024 (7,100 UAH), which amounts to a maximum of UAH 106.5 for each “extra” square.
Taxation of luxury real estate is separately provided for: if the area of an apartment exceeds 200 m², or the area of a house exceeds 600 m², the owner is obliged to pay an additional 25,000 hryvnias per year of fixed tax.
All collected funds are directed to local budgets. This means that, for example, the tax for an apartment in Lviv will go to the budget of the Lviv City Community, and for a house in Kharkiv – to the Kharkiv budget. That is why the size of the actual tax may differ in different regions, as local authorities have the right to set their own rates and calculation procedure within the limits defined by law.
To illustrate: if you own an apartment with an area of 100 m², the tax will be paid for 40 “extra” squares (100-60 = 40). If the local council sets the maximum rate — UAH 106.5 per square meter, then the total tax amount will be UAH 4,260. However, it may be lower if the local self-government body has approved a lower rate.
So in 2025, homeowners should check their tax notices carefully, read their local councils’ decisions and make payments on time to avoid penalties.
