Tax on 'excess square meters' in 2026: September 1 deadline, fines, and new calculation rules
🏠 Deadline September 1: property owners must pay tax on 'excess square meters'.
🔹 Tax is paid only for area exceeding 60 sq. m (apartment) or 120 sq. m (house).
🔹 Rate: up to 120 UAH per 1 sq. m.
🔹 Example: for a 100 sq. m apartment, pay 4800 UAH (for 40 excess meters).
⚠️ Fines for late payment: from 5% to 10% + penalty.
🚫 If renting out — exemption is lost, pay for everything!
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