Ukrainians with an “extra” living space after a few months you will have to pay for each square meter in excess of. The tax rate and area of the property, which do not need to pay, defines the local authorities. In 2017 will come the bills for the last year, so the tax is counted based on the minimum wage 1378 hryvnia, and the tax rate will range from 0 to 3% of the minimal salary.
At the end of 2015, the MPs have introduced changes to the Tax code (law No. 909), according to which the tax is levied not only residential apartments and houses, but sheds, garages, cellars, summer kitchen, etc. However, most city councils have established a zero tax rate on farm buildings.
For that you will have to pay:
- Residential house
- The extension to the house
- Apartment
- A room in a communal apartment
- A house in the country
The tax is levied once a year. 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 payment system by 28.4 thousand.
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. In addition, for tax evasion are criminalized (article 212 of the CCU).
