In the first six months of 2026, property owners of residential and commercial properties transferred nearly 6.1 billion UAH in property tax to local budgets, which is 8.6% more than last year. Kyiv was the leader in revenue with 1.2 billion UAH. Among the regions with the highest revenues are Kyiv Oblast with 674.3 million UAH, Dnipropetrovsk Oblast with 620 million UAH, and Lviv Oblast with 602.8 million UAH. Property tax is paid only by those owners whose property area exceeds the norms: 60 sq. m for an apartment, 120 sq. m for a residential house, and 180 sq. m if both an apartment and a house are owned. The tax rate is set by local authorities and cannot exceed 1.5% of the minimum wage per square meter above the established norm. Individuals receive a notification indicating the amount to be paid within the deadlines specified by the Tax Code.
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