Property and vehicle tax in Ukraine: who pays, how much, and how to check assessments

Ukraine’s State Tax Service has clarified the procedure for calculating property tax and vehicle tax in 2026 — who receives notices, what exemptions apply, and what to do if there are errors in the bills.

The agency’s responses were given in reply to a request from RBC-Ukraine.

Property tax is paid by all owners of residential and non-residential real estate — both individuals and legal entities. The tax service calculates the amount independently and sends assessment notices with payment details by July 1 of the year following the reporting year. The tax must be paid within 60 days of receiving such a notice.

For residential property owners, exemptions apply to certain floor areas, which are not subject to taxation. However, the exemption does not apply if the properties are rented out or used for business purposes, or if the area exceeds the established limits — 300 sq. m for apartments and 600 sq. m for houses. If an apartment exceeds 300 sq. m or a house exceeds 500 sq. m, the tax amount increases by 25,000 hryvnias for each such property.

Vehicle tax applies only to passenger cars no more than 5 years old whose average market value exceeds 375 minimum wages. The list of vehicles subject to taxation is published annually on the official website of the Ministry of Economy. Damage in a road accident or a vehicle malfunction does not exempt the owner from paying the tax — payment ceases only upon the official destruction of the vehicle and its deregistration. If a car is stolen, the tax is not payable starting from the month following the month in which the investigation began, provided the relevant document from the police is available.

If a received notice contains an incorrect amount, the property owner has the right to contact the tax office at their tax address to reconcile the data — in person, by mail, or through the electronic cabinet. If the discrepancy is confirmed, the tax service will issue a new notice and the previous one will be considered cancelled.

Tax is not assessed on property located in territories of active hostilities or under occupation. To apply exemptions for damaged property, the relevant information must be entered into the State Register of Property Damaged and Destroyed as a Result of Hostilities. Certificates from the State Emergency Service are not sufficient grounds on their own — the data must be in the register specifically.

Fines and a penalty for each day of delay are imposed for late payment of tax. If the tax service did not send a notice by July 1, the owner is exempt from fines for late payment.