Local budgets of Ukraine for January-June 2026 received nearly UAH 6.1 billion from the tax on real estate other than land, which is 8.6% more compared to the same period in 2025, the State Tax Service (STS) reported on Wednesday.
"In general, since the beginning of the year, more than 500,000 taxpayers have made their contribution to the development of territorial communities. It is these funds that remain in place and are directed to financing education, medicine, improvement, road repairs, support of communal infrastructure and other community needs," the publication states.
In addition, it is noted that Kyiv remains the leader in terms of real estate tax revenue volumes, as UAH 1.2 billion was received into the budget. Among the leading regions, Kyiv (UAH 674.3 million), Dnipropetrovsk (UAH 620 million), and Lviv (UAH 602.8 million) regions follow.
The agency recalled that the real estate tax is not paid by all housing owners, but only by those who own an object exceeding 60 sq. m if it is an apartment, 120 sq. m if it is a residential house, or 180 sq. m if they own both an apartment and a house simultaneously. At the same time, the tax is calculated not on the entire area, but only on the square meters that exceed the limit determined by law.
The amount of the tax depends on the decision of local authorities. Local self-government bodies independently set the rate, which cannot exceed 1.5% of the minimum wage per one square meter above the established norm. That is why the tax amount may vary depending on the territorial community.
The STS reminded that the controlling body sends a tax notice-decision indicating the tax amount to individuals. Upon receiving it, the property owner must pay the determined tax obligation within the deadlines provided by the Tax Code.
