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Publication date: 23.01.2024
Lawyer, graduated from the National University "Odesa Law Academy" with honors. Since 2017, I have been specializing in legal and educational and general legal issues. I am the author of legal articles, scientific publications and articles in the educational environment. Mentor of the "Veritas" legal clinic. The owner of the legal blog "Educational_law_ua" on Instagram.
The issue of taxation in Ukraine is quite relevant even in the conditions of martial law, the effect of which does not cancel the payment of certain types of taxes.
- So in this case, we will note certain features of paying real estate tax in Ukraine. And in case of questions, contact the legal marketplace "Consultant", whose experts will help you get qualified advice.
- Thus, the tax authorities recently provided an explanation regarding real estate taxation as of 2024.
- We will talk about this in more detail in this article. First of all, it should be emphasized that both individuals and legal entities (and non-residents as well) have to pay real estate tax.
Such persons must be owners of real estate, both residential and non-residential. Such a tax will be charged if the person is the owner of the property, the area of which is larger:
- less than sixty square meters for apartments;
- less than one hundred and twenty square meters for residential buildings;
- than one hundred and eighty square meters for other different types of real estate, which is residential, including their shares.
Thus, the tax base will be the total area of the specified real estate objects. In this case, the tax rate should be determined by local self-government bodies depending on the types of such objects and depending on their location.
- This rate should be determined as a percentage of the minimum wage, but no more than one and a half percent per square meter.
- Since in the current year 2024 the tax will be calculated for the period of 2023 (reportable), then the tax rate should be determined taking into account the minimum wage, which was determined in 2023, and which amounted to six thousand seven hundred hryvnias.
- Based on this, we can say that the highest rate should not be more than one hundred hryvnias and fifty kopecks for one square meter.
- Thus, it should be noted that the total amount of the tax must depend on the rate determined by the local self-government bodies, but not more than 1.5 percent.
- Such tax liability must be paid by the owner of the immovable property within sixty days from the moment of delivery of the tax notice.
In addition, such payers may apply to the tax authorities for their verification of data regarding: real estate objects (both residential and non-residential); the right to benefit from payment of such tax; accrued tax amounts; the size of the tax rate; the size of the total area of such real estate objects.
- In the event that discrepancies between the specified data are found, then in this case, the tax authorities must recalculate the amounts of taxes, and the previous notifications must be canceled.
- It should also be emphasized that if taxpayers of residential or non-residential real estate have an area that is larger than three hundred square meters (if it is an apartment) or five hundred square meters (if it is a house), then in this case the amount of the specified type of tax must be increased by twenty-five thousand hryvnias during the year and for each subsequent year as well.
