Property owners must pay the tax on excess square meters by September 1
Ukrainians whose living space exceeds the tax-exempt threshold established by law have been reminded of the need to pay property tax for 2025. For most owners, the deadline is September 1, and penalties may be imposed for late payment.
Property tax is payable by owners whose living space exceeds the limits set by law:
- an apartment larger than 60 m²;
- a single-family home with an area exceeding 120 m²;
- various types of residential real estate with a total area exceeding 180 m².
The State Tax Service sends tax assessment notices (PPR) to property owners. You can obtain information about the assessment in several ways:
- via a paper notice sent by mail;
- in the taxpayer’s online account;
- upon personal delivery of the document by a State Tax Service representative.
At the same time, it is important to note that the absence of a paper notice does not exempt the owner from the obligation to pay the tax. If the property is subject to taxation but no notice has been received, the owner should contact the State Tax Service.
After receiving the tax assessment notice, the taxpayer has 60 days to pay. This can be done:
- via a mobile banking app;
- at a bank teller window;
- through the “Diya” service;
- in the taxpayer’s online account.
Under Article 124 of the Tax Code, penalties are imposed for failure to pay taxes by the due date. Interest may also be charged on top of the penalties.
If the delay is:
- up to 30 calendar days—a fine of 5% of the amount owed;
- more than 30 days — a fine of 10% of the amount owed.
Interest is calculated for each day the payment is overdue, as well as for the day the debt is repaid.
Certain categories of citizens may be exempt from paying property tax or may be eligible for tax breaks. In particular, this may apply to:
- combat veterans;
- persons with disabilities in Groups I and II;
- large families.
This was reported by the Judicial and Legal Gazette.
Read also:
How the real estate market in Kyiv has changed
Real Estate in Ukraine in 2026: Buy Now or Wait?
Former Google CEO is buying up real estate in Kyiv.
