Property owners must pay the tax by September 1: who can receive a fine

Who should pay the tax?

Real estate tax is charged to the owners of housing if its total area exceeds the limits established by law:

• - apartment — more than 60 m²;

• - residential building — more than 120 m²;

• - various types of residential real estate — more than 180 m².

The tax is calculated not on the entire area, but on the number of square meters above the established norm.

For example, if a person owns an apartment with an area of ​​80 m², 20 m² above the preferential area will be taxed.

When to pay

The State Tax Service sends to the owner tax notice-decision (TPR) with the amount of accrued tax.

After receiving the document, the payer has 60 calendar daysto make a payment. For most property owners, the tax payment deadline for 2025 falls on September 1, 2026.

You can check whether there is a charge:

• - in a paper PPR received by mail;

• - in Electronic office of the taxpayer;

• - directly through a DPS representative.

Simultaneously the absence of a paper letter does not mean an automatic exemption from payment. If the real estate is subject to taxation, but the notification has not been received, the owner should contact the tax office.

How to pay tax

After receiving the PPR, the tax can be paid remotely or directly at the bank.

In particular, the following methods are available:

• - through the mobile banking application;

• - in a bank branch or cash desk;

• - through "Action";

• - through the Taxpayer's Electronic Cabinet.

Before paying, you should check the amount and the period for which the tax is charged.

What is the penalty for late payment?

If the owner of the real estate does not pay the tax within the prescribed period, the tax office may apply financial sanctions in accordance with Article 124 of the Tax Code.

The amount of the fine depends on the duration of the delay:

• - up to 30 calendar days — 5% from the amount of tax debt;

• - more than 30 calendar days — 10% from the amount of the debt.

In addition to the fine, the amount of the tax debt may be charged penalty for each day of delay, including the date of repayment of the debt.

Therefore, late payments can increase the total amount you have to pay.

Who can have the benefit

For certain categories of citizens, the legislation provides benefits for paying real estate tax.

In particular, they can extend to participants in hostilities, persons with disabilities of groups I and II, as well as large families.

At the same time, the specific conditions of the benefit depend on the legislation and the circumstances of the property owner, so its availability should be checked at the DPS.

How much has already been collected for the budget

Real estate tax remains an important source of revenue for local budgets.

IN January-July 2026 payers listed UAH 8.4 billion such tax. It's on 8.9% morethan in the same period last year.

Therefore, property owners should check their Electronic Cabinet and make sure that there is an assessment for the year 2025. If the PPR is received, the tax must be paid within 60 days, and for most taxpayers this year the deadline is September 1.