Owning real estate or a modern car is not just about comfort; it also entails financial obligations to the state. With the arrival of 2026, questions regarding property and vehicle tax payments are becoming relevant for thousands of owners. Nuances of calculation, ranging from apartment area to the year of manufacture of a car, often cause confusion. RBC-Ukraine, together with the State Tax Service, has clarified who, for what, and how much will have to pay in the new year.

How the property tax is formed

Every year, owners of residential and non-residential real estate receive tax notifications, which often raise questions: why is the amount exactly this, and what to do if the data seems erroneous. The State Tax Service (STS) explained the mechanism of accruals.

All owners of residential and non-residential real estate pay tax — both individuals and legal entities. The amount is calculated by the tax service independently, sending notification-decisions with details by July 1 of the year following the reporting year.

There are important restrictions for receiving benefits:

  • The benefit does not apply if the properties are rented out or used for business.
  • The benefit is not applied if the area exceeds established limits: 300 sq. m for apartments and 600 sq. m for houses.

Separately, it is worth mentioning the 'luxury tax'. If the area of an apartment exceeds 300 sq. m or a house — more than 500 sq. m, the tax amount increases by 25,000 UAH for each such object.

Rules for vehicle tax and 'luxury tax' for cars

The vehicle tax in 2026 has strict criteria. It is levied only on passenger cars that are no more than 5 years old and whose average market value exceeds 375 minimum wages. The list of vehicles subject to taxation is published annually on the official website of the Ministry of Economy.

It is important to understand that the technical condition of the vehicle does not affect the obligation to pay. Damage in an accident or malfunction does not exempt one from the tax. Payment ceases only if the vehicle has been officially destroyed and deregistered.

An exception is made for cases of theft. If a car is stolen, the tax is not paid from the month following the month the investigation began. For this, a corresponding document from the police is required.

Benefits for those affected by hostilities

Tax is not levied on property located in areas of active hostilities or in occupied territories. However, to apply benefits for damaged property, the key factor is entering the data into the State Register of Property Damaged and Destroyed as a Result of Hostilities.

Certificates from the State Emergency Service (SES) in themselves are not sufficient grounds — the information must be officially entered into the register.

What to do in case of errors in the notification

If you receive a notification with an incorrect amount, you have the right to contact the tax office at your tax address to verify the data. This can be done in person, by mail, or through the electronic cabinet.

If discrepancies are confirmed, the tax service will send a new message, and the old one will be considered canceled. The tax must be paid within 60 days from the date of delivery of the tax notification-decision.

In the event that the tax service did not send a message by July 1, the owner is exempt from fines for late payment.