How many Ukrainians in 2017 and will pay taxes for the property: when the rate will increase two times

Ukrainians annually have to pay for “extra” square meters of living space. The amount of tax determined city Council, and the funds go into the budget of the city. “Extra” is considered an area of not less than 60 square meters for apartments and 120 squares for houses. The website “Today” found out how much, to whom and when Ukrainians will pay for your property.

How much would you pay

Last year for every extra square Ukrainians were paying up to 3% of the minimum wage, this year the rate has reduced to 1.5%. The law is determined only by the maximum size of the tax, the city government has the right to set any rate from 0 to 1.5% of the minimal salary. The same situation is with the area you have to pay tax. For flats it should be not less than 60 squares, and for houses of 120 squares.

Bills will be coming up to the Ukrainians first of July this year. This year will have to pay tax for last year, and in 2017 for 2016. Therefore, wages will be counted as of last year. Then the minimum salary in Ukraine was UAH 1378. For example, in Kiev, the tax rate of 1%, with this tax you have to pay for the apartment with an area of 60 squares. If the family lives in an apartment of 100 square meters will have to pay 551,2 hryvnia tax. In the next year for the same apartment in connection with the increase in the minimum wage will have to pay 1280 UAH.


The estate tax adds to the city budget, through which local authorities are building roads, renovating schools, etc.

If the total area of the apartment (or apartments) – from 300 square metres house area of 500 square meters, in addition will have to pay a “luxury tax” – to 25 thousand hryvnia for each of these objects.

To pay for:

  • Residential house
  • The extension to the house
  • Apartment
  • A room in a communal apartment
  • A house in the country

According to the law, most will have to pay for the apartment, which the owners rent out. In this case, the “extra” is every square meter. So, for the apartment with an area of 100 square meters, which is rented, will have this year to pay 551,2 hryvnia, and 1378 hryvnia.

For the property in the exclusion zone, dormitories, emergency housing to pay tax do not have to. Besides, the law is not subject to tax the property of orphans and single mothers raising a disabled child. No need to pay tax on kindergartens, public buildings, temples.

A list of the properties which do not need to pay taxes:

  • Real estate owned by the state or territorial communities
  • Real estate in the zones of alienation and unconditional resettlement
  • Family-type orphanages
  • Residential properties that belong to orphans, children. deprived of parental care, disabled children who are brought up by single parents
  • Hostel
  • The building industry, in particular production buildings, workshops, warehouses of industrial enterprises
  • Buildings, structures of agricultural manufacturers intended for the use directly in agricultural activities
  • Residential and non-residential property, owned by public organizations of invalids and their enterprises

When you need to pay tax and that threatens the debtors

Prior to July 1, the IRS will send out decision notifications and receipts with tax amounts. You need to pay until the end of August (60 days). If the payment order to defer for a month, have to pay a penalty of 10% of the amount of tax charged for the second month – 20%. In addition to the fine for late acessada penalty to -0.05% of the total amount for each day of delay.


In the past year, says the lawyer Alexander Plahotnik, decisions notifications Ukrainians came very late, therefore, the Fiscal service has decided to levy a penalty after 60 days after the date of receipt of bills.

“The problem really was. Many were already received notification of fines paid. Although, if the payment order is not arrived on time, was the penalty not to pay. I would say that is right in this situation, if you know that you have to pay the real estate tax and payment system did not come to appeal to the authority of the Fiscal service at the place of residence and ask why it happened. There should be more to consider in which city you reside. In some cities, non-taxable area reviewed. For example, in one year it was 60 meters, we were then able to revise up to 80 meters. Because of this extraordinary expense. You need to understand in each specific case. Better to contact the fiscal service at the place of residence and clarified,” – said the lawyer.

In addition, for tax evasion are criminalized (article 212 of the CCU). According to this article, the maximum fine is 8500 UAH.

Fiscal service claimed that the estate tax exists in all countries of Europe. “In all the countries of Europe and most countries, this tax exists, and it is paid by the citizens. In Ukraine it is paid to the local budget (ie budget, where citizens owning real estate). In decentralization, local government reform, the local authorities granted more powers”, – the press service quoted head of the tax division of the Department of taxes and fees from individuals of the SFS Yuri Tymoshchuk.

By the way, last year by the decision of the local authority of 1% of the minimal salary from each meter were charged in Kiev, Lviv, Chernivtsi, Ternopil, Lutsk, Uzhgorod, Cherkasy, Khmelnytsky, Poltava, Kherson, Chernihiv and Mykolaiv. 2% – in Odessa, Dnepr, Kharkiv, Zaporizhia and Sumy.

According to the data published on the website of the Fiscal service, the majority of local councils have decided to charge non-residential property (barns, garages, cellars, etc) 0% of the minimum wage.