The Ukrainian tax authority sends out property tax assessments annually by July 1. However, the 60-day payment period begins only upon personal delivery, postal receipt, or notification in the owner’s electronic tax account.
The tax rate is set by local councils but cannot exceed 1.5 percent of the minimum wage per ‘excess’ square meter. For 2026, the maximum rate is 120 hryvnias per square meter. Late payment incurs a penalty.
Exempt from the tax are apartments and houses in temporarily occupied territories or regions of active hostilities. Properties damaged or destroyed by Russia’s war of aggression are also tax-exempt until restoration, the State Tax Service said.
Source: 24tv.ua
