How Ukrainians Will Pay for “Excess” Square Meters of Real Estate in 2025

In Ukraine, by July 1, 2025, it is planned to send out bills for the payment of property tax, which must be paid by owners of large apartments and houses. Large areas are defined as apartments exceeding 60 square meters (calculated per owner).

This is reported by AgroReview

According to a statement from the press service of the Main Directorate of the State Tax Service, owners must pay tax on “excess” square meters, meaning the area that exceeds the established norm. The housing norm is defined as follows:

• for apartments (regardless of their number) – 60 square meters;
• for houses – 120 square meters;
• if the owner has both a house and an apartment – 180 square meters.

“Tax notifications regarding the payment of the amount(s) of tax on real estate, other than land, and the corresponding payment details, as specified in the first paragraph of subparagraph 266.7.2 of paragraph 266.7 of Article 266 of the Tax Code, sent to the taxpayer, must contain information regarding each of the residential and/or non-residential real estate objects, including, but not limited to, information about the address of the location of the residential and/or non-residential real estate object, its area, rates, and the exemptions provided to individuals for tax payment,” the statement said.

Local councils have the right to review the amount of tax as well as the norm regarding real estate. According to the Tax Code, tax cannot be levied on an apartment up to 60 square meters and a house up to 120 square meters. For each “excess square,” the maximum tax rate cannot exceed 1.5% of the minimum wage.

In 2025, Ukrainians will pay property tax for the year 2024. As of January 1, 2024, the minimum wage was 7100 UAH, so the maximum tax rate will reach 106.5 UAH for each “excess square.” For example, if you have an apartment with an area of 100 square meters, you will have to pay for the area that exceeds 60 square meters, totaling 40 square meters. The maximum tax amount in this case will be 4260 UAH, however, the final amount will depend on the local authorities’ decision regarding the tax rate.