Real estate owners in Ukraine are approaching a critical financial deadline. According to current legislation, individuals must pay the property tax for the reporting year 2025 by September 1, 2026. For most taxpayers, this means settling their obligations to the state within the coming days, as tax notification decisions (NUR) were distributed at the beginning of the summer. In this article, we will detail how to correctly calculate the payment amount, who is entitled to exemptions, and what sanctions threaten those who miss the deadline.
Calculation mechanism: how the tax on apartments and houses is calculated
The key principle of property taxation in 2026 is the taxation of only 'excess' area. The state establishes a non-taxable minimum, and only the amount exceeding it is subject to taxation. For apartments, this threshold is 60 square meters; for residential houses, it is 120 square meters. If a citizen owns both an apartment and a house, the combined non-taxable minimum is 180 sq. m.
It is important to note that the tax is levied not on the entire area of the housing, but exclusively on the difference between the actual area and the tax-free minimum. The tax rate is linked to the minimum wage on January 1 of the reporting year (in 2025, this was 8000 UAH). The maximum rate established by law is 1.5% of this amount, which in monetary terms equals 120 hryvnias for one 'excess' square meter. The specific rate within this limit is determined by local community councils.
Correct mathematics: calculation example for the owner
Errors often arise in the information field when calculating the final amount. Let's examine the situation using the example of an apartment owner with an area of 100 sq. m. The mistake lies in multiplying the rate by the entire area. The correct algorithm is as follows:
First, the non-taxable minimum is subtracted: 100 sq. m (actual) – 60 sq. m (exemption) = 40 sq. m (taxable base). Next, the resulting difference is multiplied by the tax rate. At the maximum rate of 120 UAH per meter, the calculation will be: 40 sq. m × 120 UAH = 4800 hryvnias per year. Thus, the amount of 4800 hryvnias is correct, but it is formed exclusively due to the 40 excess meters, not the entire area of the apartment.
Analytics: fines, database synchronization, and exceptions
In 2026, the State Tax Service (STS) has strengthened control over the fulfillment of obligations. A full synchronization of the tax database with the Registry of Rights to Real Estate has taken place. This means that the excuse 'the happy letter did not arrive by mail' is no longer legally significant. According to the legislation, the tax notification is considered served from the moment it appears in the Taxpayer's Electronic Cabinet.
The legislation provides for a strict fine grid for late payments after September 1. If the delay is up to 30 days, a fine of 5% of the tax amount is charged. If the delay exceeds 30 days, the fine increases to 10%. After 90 days of delay, a daily penalty begins to accrue. In addition, there are important exceptions: tax is not levied on real estate located in zones of active hostilities or temporary occupation, as well as on housing recognized as destroyed or damaged as a result of aggression.
Contradictory data
There is a significant difference in approaches to taxation depending on the status of housing use. While a tax-free minimum of 60 sq. m applies for personal residence, the situation changes radically for owners renting out housing. If the apartment is officially or de facto used for commercial rental, the 60-meter exemption is completely annulled. In this case, tax must be paid for every square meter of housing. For example, for a 100-square-meter apartment rented out, the tax amount at the maximum rate will increase to 12,000 hryvnias (100 × 120), which is 2.5 times higher than for personal residence.
Who is exempt from paying the tax
In addition to owners in combat zones, certain categories of citizens are exempt from paying the tax. These include large families, persons with disabilities of groups I and II, as well as participants in hostilities (PH). However, it is important to consider that some exemptions may be implemented at the local level, and their availability must be clarified at local STS offices. To verify the correctness of the charges, citizens are recommended to log in to the Taxpayer's Electronic Cabinet themselves or contact the local STS office to verify the data.
