Avoiding debts - when to pay property tax.

The property tax in Ukraine remains a hot topic for owners of residential and non-residential properties. Ukrainians have started receiving notifications from tax authorities. However, not everyone knows exactly where to find these documents and what steps need to be taken.

As tax consultant Mykhailo Smokovych explained, tax notifications are already coming in, indicating the amount of tax, the object of taxation, and payment details.

Who pays property tax

The tax payers are individuals and legal entities owning residential or non-residential properties. For individuals, the tax is charged on the area exceeding:

• 60 sq. m for apartments;
• 120 sq. m for residential houses;
• 180 sq. m for various types of residential properties combined.

The tax rate depends on local councils but cannot exceed 1.5% of the minimum wage as of January 1st of the reporting year. In 2024, the minimum wage of 7100 UAH was taken as a basis, so the maximum rate is 106.5 UAH per sq. m.

How to check property tax accrual

Tax notifications contain information about the property, the amount of tax, and payment details. Smokovych recommends checking tax notifications through the Electronic Cabinet (EC) of taxpayers.

'Log into your taxpayer's cabinet, select the EC for citizens here, and in the EC for citizens, we have a notification about the obligation to pay the monetary obligation amount, tax notification', the expert says.

The Electronic Cabinet is available on the State Tax Service website. In the 'State of calculations with the budget' section, you will see all accruals, including property tax. If the notification was sent by mail, it is duplicated in the EC.

What to do for owners of several properties

If you have several properties, the calculation of tax becomes more complex. In this case, the tax amount increases, and the list of properties is specified in a separate annex to the tax notification.

Smokovych emphasizes that all properties are displayed in the electronic cabinet, so owners should carefully review each entry and check the relevance of the data.

The property tax remains a current topic for Ukrainian property owners who receive tax notifications from tax authorities. To check and pay the tax on time, it is important to use the Electronic Cabinet on the State Tax Service website, where all necessary data and details can be found. For those who own several properties, the calculation of the tax may be more complicated, but it is important to check the data and details for each property separately to avoid misunderstandings with tax authorities.