For each taxable square meter, Kryvyi Rih property owners pay from UAH 15.20 to UAH 16.80. Most of them need to pay by September 1st - but the exact deadline depends on the date of receipt of the tax notification-decision (TND): payment is allowed within 60 calendar days from the date of its delivery. The September 1st date applies to those who received the TND within the standard timeframe, according to the State Tax Service of Ukraine.
Who the tax applies to
Owners of apartments and houses with excess area are obliged to pay for 2025. Only meters exceeding the norm are taxed:
apartment - over 60 m²;
house - over 120 m²;
different types of housing owned by one owner - over 180 m² in total.
The tax is levied only on the excess. An 80 m² apartment means 20 taxable meters, not the entire area. If the property is jointly owned, each co-owner pays according to their share.
How the amount is calculated
Rates are set by local self-government bodies. In Kryvyi Rih, the range is 0.19–0.21% of the minimum wage for each taxable square meter. The calculation base is the minimum wage as of January 1, 2025 - UAH 8,000, hence UAH 15.20-16.80 per sq. m. The specific amount for each owner is indicated in their individual TND.
Where to find your notification
The TND specifies the object, its area, ownership share, rate, and accrued amount. The notification can be found in three ways: by mail (paper copy), in the Taxpayer's Electronic Cabinet, or through the "My Tax" application.
The absence of a paper notification does not exempt from payment. If the TND has not been received, and the property is subject to taxation, the owner must independently check the situation or contact the tax authority.
What to check and how to dispute errors
Before payment, it is worth verifying the TND: the list of objects, ownership shares, total residential and non-residential area, right to benefits, rate, and accrued amount. If something does not match, the owner can submit a written application for reconciliation to the tax authority at the place of registration, attaching title documents.
If the error is confirmed, the amount will be recalculated, and a new TND will be issued, and the previous one will be considered canceled. If the object is not yet in the registers, the owner can submit documents independently - until data is received from the state register, the tax can be calculated based on the information provided by them.
Penalties for delay
Delay up to 30 calendar days - a fine of 5% of the debt amount, over 30 days - 10%. Penalties may also be accrued daily for each day of delay.
Benefits and property damaged as a result of hostilities
Legislation provides for certain benefits for paying property tax; local councils may establish additional categories of beneficiaries. For property damaged or destroyed as a result of hostilities, under certain conditions, the tax is not accrued or is reduced. Owners who believe that their property falls under war benefits or other exemptions should clarify this with the tax authority.
