In Ukraine before the first of July to all owners of “excess” housing sent the bills. For each square in excess of you will have to pay a certain percent from the minimal salary. The tax had to be paid until the end of August and all who are late, will face fines. The website “Today” figured out how to calculate property tax and that threatens the debtors.
How to count
The tax code defines the maximum bid and the minimum area that is considered “extra”. Thus, tax cannot be charged for apartments with an area less than 60 squares and houses up to 120 square meters. If there is a house and apartment, then the minimum area, after which you can pay the property tax – 180 square meters. The maximum rate is 1.5% of the minimum wage as at the end of last year. Tax on real estate Supplement local budgets. City councils can make their own decisions, to charge a tax on apartments with an area of more than 60, or, for example, 70 squares. Also the local Council may, instead of 1.5% of the minimal salary to charge, for example, of 0.7%.
For that you need to pay:
- Residential house
- The extension to the house
- A room in a communal apartment
- A house in the country
If there is property in the same city. In Kiev, for every “extra” square (for apartments of 60 square meters of houses – from 120 squares) need to pay 1% of the minimum wage – 13.78 USD. Thus for a garage or extension you have to pay only 0.01% of minimal salary (0,1378 hryvnia).
The family, which is the apartment with an area of 80 squares, house 140 squares and a garage of 30 square meters have to pay tax at a rate of 13.78 hryvnia to 40 squares (“extra” living space). For the garage you need to pay at the rate of 0,1378 for vadret. The total amount of tax will be 555,3 hryvnia.
If you have purchased property recently. This year receive bills for the past year. Those who, for example, bought an apartment in the middle of last year, you must pay the tax. For example, from Kiev, which holds from April 2016 apartment with an area of 100 squares, should pay tax in 413,4 hryvnia. In this case the tax calculation will take into account that last year, housing was owned by only 9 months.
How to calculate tax: (100 – 60) * 13,78 / 12 months * 9 months = 413,4 hryvnia
If there is housing in different cities, and the taxes will have to pay two local budget. For example, from Kiev, which has in the capital the apartment of 90 square and the house in Zhitomir area of 140 square meters have to pay 689 USD.
The total area of the property is 230 square meters. The share of apartments 0,391 (230/90), and home – 0,609. In this case, “excess” are only 50 squares (230-180). The total amount of tax 50*13,78 = 689 USD. In the budget of Zhytomyr need to pay 689*0,609 = 419,6 of the hryvnia and the budget of Kyiv 689*0,391 = 269,4 hryvnia.
By the first of July, the tax office sent out decision notifications and receipts with tax amounts. You need to pay no later than the end of August. If the receipt for payment of the tax on the apartment, which, for example, already sold, or if a receipt did not come, but under the law the estate should be taxed, you need to contact the local office of Fiscal services.
How to punish debtors
If you pay bills in September, will have to pay a penalty of 10% of tax if, in October – the amount of the penalty reaches 20%. In addition, the tax inspector may impose a debt on the part of the property tax lien. If the tax is not paid for a long period of time the property is sold by court order.
The tax inspector may impose a debt on the part of the property tax lien. If the tax is not paid for a long period of time the property is sold by court order. In addition, for tax evasion are criminalized (article 212 of the CCU).
The tax rate tied to the minimum wage. Given that at the beginning of this year, the minimum salary in Ukraine increased twice – from 1600 to 3200 hryvnia, in proportion to the increase and the estate tax. The sharp rise in Ukrainians will feel next year when you have to pay the tax for 2017.
For example, if it is at the rate of tax to 1% for the “extra” 60 squares need to pay 826,8 of the hryvnia in the next year this area will have to pay for 1920 hryvnia. According to the budget resolution, in 2018, the minimum wage could rise to 3723 hryvnia, 2019 – 4173 hryvnia, 2020 – 4425 UAH. This means that for 2018, the year the tax on real estate for this apartment can make 2233 hryvnia, and for 2019 – 2503 of the hryvnia. In addition, owners of large homes (over 300 square metres for apartments and 500 houses) will have to pay 25 thousand hryvnia. For example, the owner of the apartment with an area of 310 square meters in Kyiv before July 1 must come to payment system 28 thousand hryvnias.
What other taxes to pay Ukrainians this year, you can read here.