Ukrainians began to pay more property tax: who are the regional leaders
Kyiv • UNN
In the first half of 2026, property owners paid almost UAH 6.1 billion in tax, which is 8.6% more than last year. The largest amount came from Kyiv — UAH 1.2 billion.
Revenues from the property tax in the first half of 2026 increased by 8.6% - to 6.1 billion UAH, with the largest increase in Kyiv, the State Tax Service reported on Wednesday, writes UNN.
In the first half of 2026, owners of residential and non-residential real estate transferred almost 6.1 billion UAH in property tax to local budgets. Compared to the same period last year, revenues increased by 8.6%
In total, since the beginning of the year, "their contribution to the development of territorial communities," as noted, was made by over 500 thousand taxpayers. These funds remain locally and are directed to financing education, healthcare, landscaping, road repairs, support for municipal infrastructure, and other community needs, the agency explained.
"The largest tax amounts were paid by property owners in the capital and several regions. Kyiv traditionally became the leader, where 1.2 billion UAH was received into the budget," the STS noted.
Among the regions with the largest revenues, as indicated, are also:
- Kyiv region – 674.3 million UAH;
- Dnipropetrovsk region – 620 million UAH;
- Lviv region – 602.8 million UAH.
Who pays the property tax
Not all homeowners pay the property tax. The obligation arises only when the area of the property exceeds the norms established by the Tax Code: 60 sq. m for an apartment, 120 sq. m for a residential house, or 180 sq. m if both an apartment and a house are owned simultaneously. In this case, the tax is charged not on the entire area, but only on the square meters that exceed the legally defined limit.
The amount of the tax depends on the decision of local authorities. Local self-government bodies independently set the rate, which cannot exceed 1.5% of the minimum wage per square meter above the established norm. This is why the tax amount may differ depending on the territorial community.