Owners of Apartments and Houses Face Property Tax on Excess Square Footage in 2026.

Understanding Property Tax Obligations for Ukrainian Homeowners in 2026

According to Novyny.live: Starting in 2026, Ukrainian homeowners will once again receive tax notices for living space that exceeds certain allowance thresholds. This tax applies only to those whose residential property surpasses the exempt limits set for apartments and houses. Specifically, the exempt limits are:

• Up to 60 square meters for apartments;
• Up to 120 square meters for houses;
• Up to 180 square meters for owners of both property types.

The tax rate is capped at 1.5% of the minimum wage per square meter—a key detail for property owners with space exceeding these limits. In 2026, the estimated cost for each excess square meter will be around 120 hryvnias. This means that owners of apartments and houses that exceed the established norms should prepare to pay this tax.

Payment will be due for the 2025 tax year, and the tax authority must send out assessment notices by July 1, 2026. Once the payment document is received, property owners have 60 days to settle the bill. It is crucial for all homeowners to keep this timeline in mind to meet their financial obligations on time.

Special Rules for Large Properties

For large residential units—such as apartments exceeding 300 square meters or houses over 500 square meters—a fixed annual payment of 25,000 hryvnias is required. Owners of such large properties should factor this into their financial planning.

In summary, Ukrainian homeowners should anticipate new tax notifications in 2026 and familiarize themselves with the applicable exemption limits and rates. This information is vital for managing household budgets and avoiding penalties.

This news highlights the importance of property owners staying informed about new tax obligations that could significantly affect their financial plans.

Since tax notices will be mailed out in the summer of 2026, homeowners have time to prepare for payment—a critical step to avoid fines or other financial difficulties. As property taxes can become a major factor in household budgeting, this development may also influence the broader real estate market.