In the first half of 2025, the local budgets of Ukraine received about 5.6 billion hryvnias of tax on immovable property other than land. As reported the press service of the State Tax Service, it is about the amount paid by the owners of residential real estate based on the results of the previous tax year – 2024.
Compared to the same period in 2024, revenues increased by 18.4%, which in monetary terms amounts to almost 900 million hryvnias. Then, for January-June 2024, this figure was 4.7 billion hryvnias.
The budgets of the capital and several powerful regions received the largest amounts of tax: Kyiv provided more than 1.1 billion hryvnias, Dnipropetrovsk region – 571.9 million, Kyiv – 571.2 million, and Odesa – 543.7 million hryvnias. Together, these four administrative units provided more than 50% of all revenues in the country for this tax.
As of 2025, real estate tax payers are natural persons — owners of housing whose area exceeds the legally established thresholds. In particular, the tax is paid for apartments with an area of more than 60 square meters, houses of more than 120 square meters, as well as other residential objects or their combinations – if the total area exceeds 180 square meters. The tax is calculated on the basis of exceeding the set threshold and is paid to local budgets according to the location of the facility.
