Real Estate Tax Will Increase in 2026: How Much You Will Have to Pay.

According to ТСН: In 2026, Ukrainian property owners should expect an increase in tax payments. Although the tax rate remains unchanged, the total amount in bills will rise due to an increase in the minimum wage.

According to the Law 'On the State Budget for 2026', starting from January 1, the minimum wage will be 8647 UAH (it was 8000 UAH in 2025). Since the real estate tax is tied to this indicator, the maximum value of one 'excess' square meter has increased from 106.5 UAH to 120 UAH.

The dynamics of the maximum rate increase in recent years:

• 2022 — 90 UAH/sq.m;

• 2023–2024 — 97.5 UAH/sq.m;

• 2025 — 106.5 UAH/sq.m;

• 2026 — 120 UAH/sq.m.

Who is Required to Pay Real Estate Tax

The tax applies not to the entire area of the dwelling, but only to the part that exceeds the state-established preferential norms:

1. Apartments: tax is charged on the area exceeding 60 sq.m.

2. Houses: payment is required for the area exceeding 120 sq.m.

3. Mixed type: if you own both an apartment and a house, the preferential limit is 180 sq.m.

The funds collected from this tax are directed to local budgets. Local governments can set their own rates (not exceeding 1.5% of the minimum wage) or increase area norms, but cannot impose stricter conditions than the nationwide ones. For example, in Lviv, the rate will be 1% (80 UAH/sq.m in 2026), while in many other cities, the maximum rate is in effect — 1.5% (120 UAH/sq.m).

Calculation in Practice

If you own an apartment with an area of 100 sq.m, you need to pay for 40 'excess' meters. At the maximum rate, the amount will be 4800 UAH per year.

For large property, additional taxation rules apply. If the area of the apartment exceeds 300 sq.m and the house exceeds 500 sq.m, an additional 25,000 UAH is added to the main tax amount (calculated on the meters) annually.

Payment Deadlines and Liability

Tax notifications must be sent to owners by July 1, 2026. Experts note that the non-receipt of a physical letter is not a reason for non-payment. You can check for charges in the 'Electronic Cabinet of the Taxpayer'.

In case of late payment, fines are provided:

• Delay up to 30 days — fine 10% of the debt amount.

• Delay over 30 days — fine 20%.

If tax liabilities are not paid on time, the tax service has the right to go to court for compulsory collection of funds.

Overall, the increase in real estate taxes is part of the nationwide policy aimed at strengthening local budgets. Property owners should be attentive to the new rules and payment deadlines to avoid unpleasant issues with tax authorities. The time remaining until the beginning of 2026 provides an opportunity for planning and preparing for new taxation conditions.