Property Tax - Who is Exempt from Payment in 2025.

The property tax on real estate, other than land, continues to concern many Ukrainians, especially those whose housing exceeds the legal limits. In 2025, the question remains relevant - who exactly has the right not to pay this tax, especially in the context of martial law.

As emphasized by the , the obligation to pay arises if the area of housing exceeds 60 square meters for apartments, 120 square meters for houses, or 180 square meters for different types of residential real estate combined. The tax is charged only on the excess square meters.

Who Does Not Pay Property Tax

Certain categories of citizens may be fully or partially exempt from the tax, as noted by the . The main cases when the exemption is granted are:

• The housing is completely destroyed or deemed uninhabitable due to hostilities;
• The property is located in an area of active or recently active hostilities;
• The real estate is situated in territory that is under temporary occupation.

Property Tax for Children and Co-owners

If the property is co-owned without the allocation of shares in kind, it is considered a single object to which the general limits apply. The tax is paid by one of the owners.

In the case that shares are allocated, each owner pays separately for the excess that pertains to their share.

Tax Exemptions for Vulnerable Categories

The following categories are exempt from the property tax:

• Family-type orphanages;
• Housing belonging to orphaned children, children with disabilities raised by single parents (one object per child);
• Properties owned by organizations for persons with disabilities;
• Housing of large or foster families raising five or more children;
• Participants in hostilities;
• Religious organizations and educational institutions.

Are Pensioners Exempt from Property Tax?

Many pensioners believe they are automatically exempt from this tax. However, this is not the case. There is no nationwide exemption for pensioners. If their housing exceeds the legislated areas, they will have to pay the tax.

However, as Kushnerova clarifies, pensioners can appeal to the local council for individual exemption. The Tax Code allows communities to set additional benefits for individuals.

Responsibility for Late Tax Payment

Violating the deadline for tax payment entails a fine:

• 10% - for delays up to 30 days;
• 20% - for delays over 30 days;
• An additional penalty is accrued - 0.05% for each day of delay.

As reported, transferring an apartment as a gift is a popular method of changing ownership in Ukraine. However, even such a gratuitous agreement entails tax obligations, the size of which depends on the degree of kinship between the parties and their residency status.

Moreover, transferring property for rent not only generates income but also requires strict adherence to tax obligations. Regulatory authorities have intensified control, so apartment owners should be extremely diligent about the rules to avoid fines and inspections.

The property tax in Ukraine is regulated by legislation; there are certain conditions and exemptions regarding this tax for different categories of citizens. Compliance with and understanding these rules are essential to avoid unpleasant situations and penalties from the state.