The State Tax Service charged Ukrainians 6.7 billion UAH in real estate tax

As of August 1, 2024, the State Tax Service has sent more than 3.5 million notices-decisions regarding the payment of tax on immovable property, which does not include land plots. This is stated in the DPS response to a request from the EP.
These messages were received by about 2 million Ukrainians, and the total amount of assessed tax is 6.7 billion hryvnias. For comparison, in 2023 the tax amount was less by 2.6 billion hryvnias, and in 2022 by 4.4 billion hryvnias.
The DPS formed and sent a notice-decision on the payment of real estate tax by July 1, and taxpayers have 60 days from the moment of receipt to pay the specified amount, that is, until August 30. In case of late payment, penalties are provided: 5% of the amount of the debt if the delay is up to 30 days, and 10% if the delay exceeds 30 days.
Real estate tax is a local tax that is paid annually on all real estate owned by the payer, with the exception of land plots. In 2024, the tax is paid based on the data for 2023.
The tax base is defined as the area of real estate that exceeds the legal limits. The tax applies only to that part of the area that exceeds 60 square meters for an apartment, 120 square meters for a house and 180 square meters in the case of owning both an apartment and a house at the same time.
The tax rate is no more than 1.5% of the minimum wage for each “excess square meter”. Since the tax for 2024 is paid for 2023, its rate is no more than UAH 100.5 per square meter.
If the total area of real estate exceeds 300 square meters for an apartment or 500 square meters for a house, then 25 thousand hryvnias per year is added to the tax amount.