According to operational data in the local budgets (as 01.07.2019) received 355,9 million UAH of a tax on real property other than land to individuals. on That 124,5 million UAH more than in 2018 (231,4 million UAH).
Generated more than 1.3 million of tax notices-decisions on the tax on immovable property other than land, more than 1.2 million individuals – owners of such property.
Before the payment of the determined tax for total amount about 1 million UAH 289,6 that 326.2 million UAH more than in 2018 (963,4 million UAH).
Payers of tax on immovable property other than land, are natural and legal persons, including non-residents who are owners of residential and/or non-residential property.
Property tax payers pay to 2018 at the rates and with the use of the benefits that have been legally defined in this period.
The tax is charged on the total floor area of residential and non-residential property, including their shares. The tax rates established by decisions of local councils.
In this low-interest dimensions of property, not the tax rate applies are:
for apartment/apartments regardless of their number – 60 square meters;
for a residential house/houses regardless of their number – 120 square meters;
for different types of residential properties, including their shares (in the case of simultaneous stay in the property of the taxpayer of the apartment/apartments and residential house/houses, including their shares) and 180 square meters.
However, it should be noted that when the ownership of the payer of the tax object (s) of residential property, including shares, owned by a natural or legal person - tax payer whose total area exceeds 300 sq. m (for apartments) and/or 500 sq. m (for home), the tax amount increased by UAH 25 000 per year for each residential property (part thereof) (the subparagraph "," subparagraph 266.7.1 266.7 paragraph of article 266 of the Tax code of Ukraine).
We remind you that individuals, the tax is paid within 60 days from the date of service tax notification solutions.