Property tax in Ukraine is becoming more relevant as homeowners plan their budgets for apartments, houses, and new residential developments.

Who Must Pay Property Tax

Individuals must pay property tax if they own:

• an apartment over 60 sq. m;
  
  
• a house over 120 sq. m;
  
  
• multiple residential properties with a combined area over 180 sq. m;
  
  
• non-residential real estate.
  
  

Tax is applied only to excess square meters beyond these thresholds.

How Tax Is Calculated

The tax authority calculates the amount based on the State Register of Real Property Rights.

Rates are tied to the minimum wage as of January 1 of the tax year and cannot exceed 1.5% of that wage per sq. m.

In 2026, owners will pay tax for the 2025 tax year based on rates applicable then.

For example, with a minimum wage of 8,647 UAH, the maximum rate may reach ~120 UAH per sq. m.

When to Pay

Tax authorities must send payment notices by July 1. Owners should pay promptly after receiving the notice to avoid penalties.

Tips for Real Estate Investors and Buyers

Property tax affects long-term cost of ownership and should be considered when buying apartments or houses, especially in new buildings.
Shared ownership can lower individual tax burdens through separate square meter allowances.
Smaller properties under the thresholds may not incur tax at all — a factor in choosing compact housing options.