By the first of July millions of Ukrainians sent a notice of tax assessment on real estate. The average amount of the payment is about 500 hryvnia. As stated at the press-conferences the head of Department of administration of taxes and fees of natural persons GFS Vladislav Pavlov, this year expected to be paid, the amount was doubled. At the moment Ukrainians have paid 61 of the 500 million hryvnia. The website “Today” figured out how and when Ukrainians will pay tax this year.
The expected tax payment has increased several times
Last year Ukrainians have paid the tax for 2015, and this year – for the year 2016. Due to the increase in the minimum wage amounts in the payment increased. But the maximum rate was reduced twice: from 3% of minimal salary in the past year, up to a maximum of 1.5% this year. Now consider a tax based on wages in 1378 UAH, and next year it will count on a salary of 3,200 hryvnia.
Taxed:
- residential house
- extension to dwelling house
- apartment
- cottage
- rooms in multifamily (communal) apartments
- garden house
- country house
Thus not have to pay for each square meter, and only “extra” area. According to the Tax code may not tax the apartment with an area of 60 square meters, houses up to 120 sq. m. If there is a house and apartment, then the tax benefit is increased to 180 sq. m. For every meter in excess of you have to pay tax. The local authority has the right instead of the 60 squares, for example, increase the rate of 80 square feet instead of 1.5% of the minimal salary to take per square meter, for example, 1%. Thus to reduce the rate of is prohibited.
For example, in Kiev, set the norm in the 60 square meters for apartments, the tax rate is set at 1.5%. The owner of the apartment is 90 square meters must pay tax on 30 square meters – 413,4 hryvnia.
“To date, payers have already paid 61 million hryvnias of a tax on real estate. Let me remind you that this year, taxpayers shall pay tax for the reporting year 2016. Payers are all physical and legal persons who are owners of residential and/or non-residential property”, – quoted the press service of the SFS of Vladislav Pavlov.
“To date, payers have already paid 61 million hryvnias of a tax on real estate. Let me remind you that this year, taxpayers shall pay tax for the reporting year 2016. Payers are all physical and legal persons who are owners of residential and/or non-residential property”, – quoted the press service of the SFS of Vladislav Pavlov.
In addition, an additional 25 thousand hryvnias will have to pay the owners of apartments from 300 squares and houses of 500 squares. Receipts should come before the first of July, and you’ll need to pay until the end of August. 60 days of receipt the receipt you can contact the fiscal service reconciliation, if, for example, accrued tax for the sold apartments.
That threatens debtors
“Responsibility for non-payment of the agreed tax notification-decision comes from the 61st day from the date of its receipt. Payer this time will be assessed and fines and penalties for tax evasion”, – said Vladislav Pavlov.
If you pay in September, the tax will “add” a penalty of 10% of the amount of the tax, in October – 20%. For example, in the capital for an apartment of 100 square meters will have until the end of August to pay 578 USD. If you defer a payment order, the tax amount along with the penalty will increase to 635 USD in September to 693 hryvnias since October.
“The penalty is imposed from the first day of delay. It is considered to be dependent on the NBU discount rate will be the rate of 12.5” – said the site “Today” on the hotline GFS.
For the calculation of penalties should the amount of the tax multiplied by number of late days divided by 100%, multiplied by the rate of the NBU, the coefficient of 1.2 and the amount received divided by the number of days in a year. For example, a penalty for 10 days, if the tax amount is UAH 1000, will hit 4.1 hryvnia. “Charged a tax of physical and legal entities. Fines and penalties are calculated the same for everyone,” – said on the hotline GFS.
“The penalty is imposed from the first day of delay. It is considered to be dependent on the NBU discount rate will be the rate of 12.5”, – explained in the GFS.
By the way, the tax amount will increase twice next year. So, if it is “extra” 50 squares cost a maximum of 689 hryvnia next year for the same area already have to pay 1600 UAH. As expect in the government, in 2018 the minimum wage will increase to 3723 hryvnia. As a result, in 2019 for the same area, the amount of tax will amount to 1,636 USD. In 2019 the minimum wage will be 4173, the hryvnia, and this means that in 2020, the tax on 50 squares reaches 2086 hryvnia.
