By July 1, Ukrainians will begin receiving receipts for payment of real estate tax for the reporting year 2025. It is charged on “excess” square meters: for apartments with an area of over 60 m², houses — over 120 m², and for mixed type of real estate (apartment + house) — over 180 m².
The maximum tax rate for 2025 is 120 UAH for one "extra" square meter (no more than 1,5% of the minimum wage in the reporting period). Owners have 60 days from the date of receipt or formation of the notice to pay. Fines (5–10% of the amount) and a penalty are provided for late payment.
In addition to basic benefits, there are legal and non-obvious ways to optimize these accruals.
3 legal ways to reduce taxes (for all citizens)
If you do not belong to the preferential categories, the amount in the payment can still be reduced or reduced to zero by following these steps:
1. Data and technical data sheet reconciliation
The tax service often uses outdated or incorrect data from registers. Carefully check the information in the "Electronic Account of the Payer": pay attention to the indicated area, address and number of owners. If you find an error (for example, the area according to the technical passport is smaller than in the DTS database), contact the tax service for recalculation.
2. Distribution of property shares between relatives
The tax is charged to the specific owner, not to the apartment itself.
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Butt: If a couple owns an apartment with an area of 80 m², but it is legally registered only in the husband's name, the family will pay for 20 "extra" meters.
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Decision: If the housing is officially converted into joint ownership (40 m² for each spouse), the total area for each will not exceed the limit of 60 m², and no tax will be charged at all.
3. Monitoring local benefit programs
The tax rate and additional preferences are set by local governments (city or village councils). Communities have the right to independently expand the list of beneficiaries, reduce the rate for certain neighborhoods, or completely exempt certain categories of residents from paying. Find out about the decisions of your local council for the current year.
Who is exempt from paying tax by law?
According to the Tax Code of Ukraine, the following categories of citizens and objects are completely exempt from taxation:
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Vulnerable populations: persons with disabilities of groups I and II, pensioners (by age), large families, victims of the Chernobyl disaster (categories 1 and 2), orphans and children deprived of parental care.
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Military personnel and their families: war veterans, combatants (UBD), as well as family members of fallen defenders.
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Force majeure circumstances (war): owners of real estate located in temporarily occupied territories or in a zone of active hostilities, as well as citizens whose housing was destroyed or significantly damaged as a result of Russian aggression.
Importantly: If the payment has not physically arrived in the mailbox, this does not exempt you from liability. It is recommended to independently check the charges through the payer's Electronic Account to avoid accumulating penalties.
The material was prepared based on analytical data from the ZAXID.NET portal.
