Homes damaged by the war may be exempt from taxation
Owners of real estate damaged as a result of hostilities may, under certain conditions, be exempt from paying property tax.
This exemption applies to properties classified as Category II damage (41–80%), which require major repairs or reconstruction, as well as Category III (81–100%). A mandatory condition is that information about the damage must be entered into the State Register of Damaged and Destroyed Property.
The tax is not assessed from the first day of the month in which the damage was entered into the registry until the month following the one in which the property was restored and deemed fit for use.
There is no automatic exemption for residential properties with minor damage. Local authorities may set a reduced rate or fully exempt owners from the tax.
After the property is restored, tax obligations resume.
Source: State Tax Service of Ukraine.
As a reminder, on August 28, four people were injured in Zaporizhzhia as a result of a Russian drone attack on a construction supply store. A massive fire broke out on the premises after the strike.
On the night of August 27, following a Russian attack in Boryspil, Kyiv Oblast, large-scale fires broke out at warehouse facilities.
