Tax on 'excess' meters in Ukraine: how much will you have to pay in 2025.

According to the State Tax Service of Ukraine, new taxation rules will be introduced for property owners in Ukraine starting in 2025. Standard tax norms will apply: apartments up to 60 m², houses up to 120 m², and a total housing area of up to 180 m² will not be taxed. However, for each additional square meter, owners will be required to pay tax.

The tax rate will be a maximum of 1.5% of the minimum wage for each additional m². In the first half of 2025, the minimum wage will be 7100 UAH, and in July it will increase to 8000 UAH.

Thus, the maximum tax rate for excess area may reach 106.5 UAH per m² in the first half of the year and 120 UAH per m² in the second half of the year if local authorities make such a decision.

Owners of large properties will have to bear an additional financial burden: for apartments over 300 m² or houses over 500 m², 25,000 UAH will need to be paid separately annually.

There will also be changes in the area of real estate sales. Upon selling a property, a 5% personal income tax (PIT), a 5% military levy instead of the current 1.5%, and 1% to the Pension Fund will need to be paid. If the owner has owned the property for less than three years, these taxes are mandatory. However, if the owner has owned the property for more than three years and the sale occurs for the first Time in the calendar year, PIT is not charged.

Exemptions from taxation remain for properties whose area does not exceed the set norms, as well as for properties in temporarily occupied or destroyed territories, and for categories of citizens who require special protection - orphans, persons with disabilities, and family-type orphanages.

Notification of the assessed tax must reach owners by July 1, 2025. After that, the tax must be paid within 60 days. Late payments incur penalties: 10% of the debt amount for delays of up to 30 days and 20% for longer delays.

Due to the increase in the minimum wage and military levy, property owners will face greater tax burdens in 2025. Experts recommend planning expenses in advance and checking what benefits may apply to their property.

We also remind that owners of destroyed housing may be exempt from utility payments.