Property Tax - Which Square Meters Are Exempt in 2025.

Despite the negative impact of the war, the property tax in Ukraine remains in effect in 2025. It applies to individuals who own large residential areas, but only for 'excess' square meters. The tax is due even if the property is not used, as ownership rights are taxed.

The crucial norm of non-taxable residential space is significant. For instance, for apartments, it is 60 sq. m. If the owner has a property that exceeds this norm, they only pay tax for each 'excess' square meter.

In addition to information about property taxation, the Verkhovna Rada is considering a bill that may influence housing policy in Ukraine and attract international funds, paving the way for a large-scale housing reform.