In 2027, Ukrainians will be required to pay property tax for the year 2026. According to the new changes, the maximum payment for each square meter of residential space exceeding the exempt area will be 129.71 UAH, which is an increase from the previous rate of 120 UAH.
New Property Tax Rate
The Main Department of the State Tax Service in the Dnipropetrovsk region reports that the maximum property tax rate is set at 1.5% of the minimum wage as of January 1 of the reporting year per square meter. This means that with a minimum wage of 8647 UAH, the maximum tax per square meter will be 129.71 UAH.
Setting Rates by Local Councils
The specific tax rate for each community will be established by the local council. This allows communities to tailor their tax policies according to their needs and financial capabilities.
Tax Assessment Process
For individuals, the property tax is assessed by the tax service based on the owner's place of registration. This means that owners of apartments and houses can expect to receive tax assessment notifications at their registered addresses.