Owners of real estate and new cars are already being charged property taxes, which must be paid within 60 days of receiving notification to avoid significant fines and penalties.
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Owning property or a modern vehicle is not just about comfort, but also about certain obligations to the state. Property tax and transport tax can seem complex due to numerous nuances, from the area size to the car’s manufacturing year.
RBC-Ukraine writes about who, for what, and how much has to be paid in 2026, as well as how the tax authorities calculate these charges.
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Who pays: All owners of real estate (individuals and legal entities) and owners of cars no older than five years, whose value exceeds 375 minimum wages.
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Property exemptions: The state does not tax 60 sq. m for apartments, 120 sq. m for houses, and 180 sq. m for various types of housing. The exemption does not apply to business premises or large-sized dwellings.
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Transport tax: Paid only for prestigious new cars. Damage from accidents or technical malfunctions are not grounds for exemption from payment.
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How to find out the amount: The tax authority sends a notification-decision with the calculation by July 1. If you disagree with the figure, contact the tax office at your address for reconciliation.
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Damaged property: Owners of properties destroyed or damaged as a result of hostilities are exempt from tax. For this, data about the property must be entered into the relevant State Register.
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Deadlines: The tax must be paid within 60 days from the date of receipt of the notification. Delays entail fines (5-10% of the amount) and penalties.
Annually, owners of real estate and expensive vehicles receive tax notifications, which often raise questions: why is the amount what it is, what is it paid for, and what to do if the data on the receipt appears incorrect.
The State Tax Service explained what exactly the “luxury tax” is charged for, what exemptions apply to homeowners, and how to check your data to avoid overpaying.
Property Tax
Property tax is paid by all owners of residential and non-residential real estate (individuals and legal entities).
The tax authority calculates the amount itself and sends a notification-decision with payment details by July 1 of the year following the reporting period.
Exempted areas (not taxed):
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apartments — 60 sq. m;
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residential houses — 120 sq. m;
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various types (house + apartment) — 180 sq. m.
It is worth noting that the exemption does not apply if the properties are rented out or used for business, as well as if the area exceeds the established limits (300 sq. m for apartments and 600 sq. m for houses).
Additional tax: If the area of an apartment exceeds 300 sq. m or a house exceeds 500 sq. m, the tax amount is increased by UAH 25,000 for each such object.
Transport Tax
Transport tax is paid only for cars no older than five years, whose average market value exceeds 375 minimum wages.
The list of taxable vehicles is published annually on the official website of the Ministry of Economy.
Damage in an accident or car malfunction does not exempt from tax. Payment ceases only if the car has been officially destroyed and deregistered.
If the car is stolen, the tax is not paid from the month following the month the investigation began (a document from the police is required).
What to do if an error is found in the taxes?
If you receive a notification with an incorrect amount, you have the right to contact the tax office at your tax address for data verification (in person, by mail, or through the Electronic Cabinet).
If discrepancies are confirmed, the tax authority will send a new notification, and the old one will be considered canceled.
Exemptions for Damaged Property
Tax is not charged for property located in active combat zones or occupied territories.
For applying exemptions for damaged property, it is crucial that the data is entered into the State Register of Property Damaged and Destroyed as a Result of Combat Operations.
Certificates from the State Emergency Service themselves are not a sufficient basis — the information must be in the register.
Penalties for Late Payment
The tax must be paid within 60 days from the date of delivery of the tax notification-decision.
Fines for late payment:
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delay up to 30 days — 5% of the debt amount;
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delay over 30 days — 10% of the debt amount.
Additionally, a penalty is charged for each day of delay.
If the tax authority does not send a notification by July 1, you are exempt from fines for late payment.
We remind you that in Ukraine, the tax authorities will start searching for hidden income in a new way. One of the main innovations will be the launch of an automatic financial flow analysis system.
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