Ukraine Real Estate Property Tax Calculator

How to use

1. Select your property category: Apartment (60 sqm exempt), House (120 sqm exempt), or Mixed portfolio (180 sqm exempt).
2. Enter total property floor area from official title documents.
3. Input the applicable municipal tax rate per square meter (capped at 120 UAH/sqm for the 2025 tax year).
4. Examine calculated tax-exempt deductions and remaining taxable square meters.
5. Review total annual tax due and monthly equivalent breakdown.
6. Verify your calculation against your official tax assessment notice.

How Real Estate Taxation Works in Ukraine

Property tax in Ukraine is a local municipal levy assessed on residential and commercial real estate. Revenues are directed to the municipal budget where the property is located.

The online property tax calculator helps owners estimate tax obligations, verify statutory exemptions, and budget for annual property payments.

Statutory Tax-Exempt Thresholds

Article 266 of the Tax Code of Ukraine establishes statutory exemptions for individual owners:

• Apartments: 60 square meters exempt (tax applies only to square meters exceeding 60 sqm);
• Residential houses: 120 square meters exempt;
• Mixed ownership (apartment + house): 180 square meters combined exemption.

Exemption Restrictions & Luxury Tax Surcharge

Property exemptions are forfeited if the premises are rented out, leased, or utilized for commercial business operations.

A luxury real estate surcharge of 25,000 UAH per year applies to apartments exceeding 300 square meters and houses exceeding 500 square meters.

Municipal Tax Rate Caps (1.5% of Minimum Wage)

Each municipal council sets its own tax rate, capped by law at 1.5% of the statutory minimum monthly wage as of January 1 of the tax year.

For the 2025 tax year (payable by individuals in 2026 based on the 8,000 UAH minimum wage), the maximum rate is 120 UAH per square meter.

Calculation Example for an 80 sqm Apartment

For an 80 sqm apartment taxed at the maximum municipal rate of 120 UAH/sqm:

• Total area: 80 sqm;
• Exempt threshold: 60 sqm;
• Taxable excess: 80 sqm − 60 sqm = 20 sqm;
• Tax rate: 120 UAH per sqm;
• Total annual tax due: 20 sqm × 120 UAH = 2,400 UAH.

Methodology & Accuracy

Calculations reflect Article 266 of the Tax Code of Ukraine. Actual payments are determined by official tax assessment notices issued by the State Tax Service of Ukraine.