Property Tax Under the Christmas Tree: Ukrainians Will Have to Pay for Real Estate from the New Year.

Ukrainians are required to pay property tax even if their houses or apartments have been destroyed

According to the Expert portal, Ukrainians are obligated to pay property tax, even if their assets were damaged due to war or occupation. The amount of tax depends on the area of the property that exceeds certain limits, and the rate depends on the type and district of the real estate.

The property tax rate depends on the minimum wage of the previous year. In 2025, the maximum rate will be 1.5% of the minimum wage, leading to a maximum sum of 120 hryvnias for each additional square meter.

If an apartment belongs to several owners and the share of each does not exceed the taxable limit, no tax is charged.

Additionally, there are exemptions from property tax for real estate located in combat zones, temporary occupation areas, or damaged due to war.

Delays in paying property tax can result in monetary fines, so it is crucial to make payments on time.

Previously, the tax service imposed many fines on individual entrepreneurs.