Ukraine Annual Real Estate & Luxury Property Tax Calculator 🇺🇦
Calculate annual real estate property tax in Ukraine (Податок на нерухоме майно) under Tax Code Art. 266: 60/120 m² tax-free allowances, municipal square meter rates, and 25,000 UAH luxury surcharge.
Art. 266 • 60/120 m² Exemption • Max 1.5% Min Wage/m² • 25k UAH Luxury
Input Parameters
Calculation Results
Statutory Area Allowance (Пільга) -
Taxable Excess Area (Оподатковувана площа) -
Base Property Tax (Базовий податок) -
Luxury Surcharge (Податок на розкіш > 300/500 m²) -
Total Annual Property Tax Due to City Budget -
Statutory Basis & Calculation Formula
Statutory Rules (Стаття 266 Податкового кодексу України):
• Statutory Area Deductions (Пільгова площа - Tax-Free Allowance):
- Apartments (Квартири): 60.0 m² deducted per owner.
- Residential Houses (Житлові будинки): 120.0 m² deducted per owner.
- Different Types of Properties Owned (Квартира + будинок): 180.0 m² total combined exemption.
• Municipal Tax Rate (Ставка податку): Set by local city councils up to a statutory maximum of 1.5% of statutory minimum wage per excess m² (e.g. 8,000 UAH min wage × 1.5% = max 120.00 UAH/m²; Kyiv municipal rate typically ~1.0% to 1.5% = 80.00 to 120.00 UAH/m²).
• Luxury Real Estate Surcharge (Податок на розкішну нерухомість): Fixed additional levy of 25,000.00 UAH/year per property unit if apartment area exceeds 300.0 m² OR house area exceeds 500.0 m².
• Payment Deadline: Within 60 calendar days from receipt of tax notice from State Tax Service (ДПС).
• Statutory Area Deductions (Пільгова площа - Tax-Free Allowance):
- Apartments (Квартири): 60.0 m² deducted per owner.
- Residential Houses (Житлові будинки): 120.0 m² deducted per owner.
- Different Types of Properties Owned (Квартира + будинок): 180.0 m² total combined exemption.
• Municipal Tax Rate (Ставка податку): Set by local city councils up to a statutory maximum of 1.5% of statutory minimum wage per excess m² (e.g. 8,000 UAH min wage × 1.5% = max 120.00 UAH/m²; Kyiv municipal rate typically ~1.0% to 1.5% = 80.00 to 120.00 UAH/m²).
• Luxury Real Estate Surcharge (Податок на розкішну нерухомість): Fixed additional levy of 25,000.00 UAH/year per property unit if apartment area exceeds 300.0 m² OR house area exceeds 500.0 m².
• Payment Deadline: Within 60 calendar days from receipt of tax notice from State Tax Service (ДПС).
📊 Розрахункова відомість за законодавством України (ДПС, КЗпП та ПФУ)
| Статутна стаття / Податкова позиція | Розрахована сума (UAH / грн) |
|---|---|
| Основний результат / Сума до сплати | 0.00 грн |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Ukraine Statutory Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.