Property tax in Kyiv in 2026 is charged per square metre of total area above the allowance, at the maximum rate the Tax Code permits: 1.5% of the minimum wage per m² a year. For the 2025 tax year, billed in 2026, that is UAH 120 for every metre above 60 m² of an apartment; for 2026, billed in 2027, it is UAH 129.71.
As of 28 October 2026
- The 2026 billing round is over: the tax service sent notice-decisions for 2025 by 1 July 2026, and the 60-day payment window has closed for owners who received them on time.
- Kyiv applies 1.5% of the minimum wage per m² to residential property under Kyiv City Council decision No. 24/10491 of 30 January 2025, which restated the property-tax rate table of the city's local-taxes decision No. 242/5629 of 23 June 2011. No separate Kyiv decision with new rates for 2026 has been published; in February 2026 the tax service's portal still listed no Kyiv rates for 2026, so the 2025 table is the one being applied.
- The next bill, for 2026, arrives by 1 July 2027 and is calculated from the UAH 8,647 minimum wage of 1 January 2026: UAH 129.71 per m², 8.1% more than this year.
- In January–May 2026 owners across Ukraine paid UAH 5.5 billion of property tax, 12.9% more than a year earlier (UAH 4.9 billion); Kyiv contributed UAH 1.1 billion, the most of any region, the State Tax Service reported.
Who pays property tax in Kyiv: the 60, 120 and 180 m² allowance
The Tax Code (Article 266) exempts the first 60 m² of an apartment, the first 120 m² of a house and the first 180 m² combined if the owner has both. The tax is charged only on the total area above the allowance, and the allowance applies once a year to all of the owner's property, not to each object.
Three consequences are most often misunderstood:
- the owner of a single 58 m² apartment pays nothing; the owner of a 75 m² apartment pays for 15 m²;
- the owner of two 45 m² apartments pays for 30 m²: the 60 m² allowance applies to the 90 m² total, not to each flat;
- the allowance is lost if the property is let or used in business; then the whole area is taxed.
A co-owner pays in proportion to the share held. An apartment bought during the year is taxed for the buyer from the month ownership was acquired, and for the seller up to that month.
Property tax rate in Kyiv 2026: the council decision
The local council sets the rate at up to 1.5% of the minimum wage on 1 January of the tax year per 1 m² a year. Kyiv uses the ceiling for housing. The tax is paid for the previous year: in 2026 for 2025, base UAH 8,000 (the minimum wage of 1 January 2025), so UAH 120 per m². For 2026, payable in 2027, the base is UAH 8,647, so UAH 129.71.
| Community and object | Rate, % of minimum wage | UAH per m² (for 2025, paid in 2026) | UAH per m² (for 2026, paid in 2027) |
|---|---|---|---|
| Kyiv, apartments and houses | 1.5% | 120 | 129.71 |
| Kyiv, garages | 0.4% | 32 | 34.59 |
| Lviv, four zones | 0.25–1% | 20–80 | 21.62–86.47 |
| Tax Code ceiling | 1.5% | 120 | 129.71 |
The 2026 column assumes the council's table stays unchanged. For a single, non-let Kyiv apartment up to 300 m² the formula is (area − 60) × 120 in 2026 and (area − 60) × 129.71 in 2027.
How much tax on an apartment in Kyiv: 75, 130 and 320 m²
| Kyiv apartment | Taxable area | Tax for 2025 (paid in 2026), UAH | Tax for 2026 (paid in 2027), UAH |
|---|---|---|---|
| 55 m², the only one | 0 | 0 | 0 |
| 75 m², the only one | 15 m² | 1,800 | 1,945.65 |
| 130 m², the only one | 70 m² | 8,400 | 9,079.70 |
| 200 m², the only one | 140 m² | 16,800 | 18,159.40 |
| 300 m², the only one | 240 m² | 28,800 | 31,130.40 |
| 320 m², the only one | 320 m² + UAH 25,000 | 63,400 | 66,507.20 |
| 68 m², let out | 68 m² | 8,160 | 8,820.28 |
75 m², a typical two-room flat. 15 m² above the allowance: 15 × 120 = UAH 1,800 for 2025 and UAH 1,945.65 for 2026.
130 m², a large three-room flat. 70 m² above the allowance: 70 × 120 = UAH 8,400, and UAH 9,079.70 for 2026.
320 m², a penthouse. Two rules apply at once. Under subparagraph 266.4.3 the allowance does not apply when the area exceeds five times the untaxed area, 300 m² for apartments, so all 320 m² are taxed: 320 × 120 = UAH 38,400. Under subparagraph 266.5.1 an apartment above 300 m² adds UAH 25,000 a year. Total: UAH 63,400 for 2025 and UAH 66,507.20 for 2026.
The result is a cliff at 300 m². An apartment of exactly 300 m² pays UAH 28,800; one of 301 m² pays 301 × 120 + 25,000 = UAH 61,120, more than twice as much for one extra metre.
Two calculations most often got wrong
A 120 m² apartment in Pechersk costs UAH 7,200 a year, about 0.05% of value at a price around $330,000: roughly 20 times below the United States, where the effective rate is close to 1% of value. District prices are in Kyiv apartment prices by district.
Two apartments, 45 m² and 68 m², one let out. The let one loses the allowance entirely: 68 × 120 = UAH 8,160; the 45 m² apartment fits within the allowance. Had both been used by the family, the tax would be (113 − 60) × 120 = 6,360.
The tax does not change the economics of letting: UAH 8,160 a year is less than half of one month's median rent on a Kyiv one-room flat. Income tax on the rent itself is separate: tax on renting out an apartment in Kyiv 2026 is 23% for an individual or 6% for a FOP plus the social contribution.
When property tax is paid in Kyiv: notices by 1 July, 60 days
The tax service calculates the tax, not the owner. By 1 July it sends a tax notice-decision to the registered address or to the Electronic Cabinet. From receipt there are 60 days to pay, to the Kyiv budget account given in the notice. If no notice arrives nothing is due and no fine applies, but the tax service may assess within 1,095 days.
Late payment costs 5% of the amount if up to 30 days late, 10% beyond 30 days, and from the 91st day interest at 120% of the NBU policy rate (16% in October 2026), that is 19.2% a year on the debt. Deliberate non-payment carries a 25% fine, a repeat within 1,095 days up to 50%.
How to check a property tax notice
- Open the Electronic Cabinet (cabinet.tax.gov.ua) and find the notice-decision and the "Status of settlements with the budget" section.
- Compare the total area, the ownership share and the number of months with the extract from the State Register of Real Property Rights.
- Check the rate (UAH 120 per m² for 2025 in Kyiv) and that the 60 m² allowance was applied once, not twice and not to a let flat.
- If something is wrong, take the documents to the State Tax Service in Kyiv for a reconciliation; under subparagraph 266.7.3 it recalculates the tax and issues a new notice, and the old one is cancelled.
Exemptions in Kyiv: who does not pay
- Housing of large and foster families raising five or more children, and housing of orphans, is not taxed (subparagraph 266.2.2).
- Destroyed or uninhabitable housing recorded in the Register of Damaged and Destroyed Property is not taxed from the year of destruction; for slightly damaged property the council or military administration may cut or waive the tax.
- Property in areas of active hostilities and in temporarily occupied territories on the Ministry of Development list is not taxed for those months. Kyiv is not on the list for 2025–2026, so owners in the capital pay in full. For a displaced person the exemption follows the property: a flat in an occupied city is not taxed, a Kyiv flat they own is.
- The Tax Code has no separate exemption for combatants on their own Kyiv apartment. The reliefs for the former ATO/JFO zone remain formally in the transitional provisions, but tax offices do not apply them in practice, Debet-Kredit noted on 17 February 2026. A council may add reliefs, but these never cover area above 300 m² or let property; the Kyiv decision itself, published on kmr.gov.ua, is the place to check.
How to read it
Property tax in Kyiv is administrative, not economic. It does not affect the decision to buy: 0.05% of value a year against 5–8% in transaction costs. Analyst Ruslan Averin sees its main practical role for an owner as a signal that the apartment is visible to the state: since 2026 private notaries report sales, gifts and inheritances to the tax service quarterly, the property register is matched against the income register, and an unpaid UAH 1,800 becomes a reason to check whether the rent is declared. Paying it is easier than explaining.
Related: property taxes in Ukraine 2026, tax on renting out an apartment in Kyiv 2026, tax on selling an apartment in Ukraine 2026, selling an apartment owned less than 3 years.