The calculation of the amount of property tax, other than land plots, on residential real estate objects owned by individuals is carried out by the controlling authority at the place of the tax address.
The Main Department of the State Tax Service in the Zakarpattia region reminded that owners of residential and non-residential real estate can check the data specified in the tax notification-decision, in particular the area of the object, applied benefits, and the amount of accrued property tax, other than land plots.
The tax base of the residential real estate object(s), including their shares, owned by an individual taxpayer, is reduced as follows:
a) for an apartment/apartments regardless of their number – by 60 sq. meters;
b) for a residential house/houses regardless of their number – by 120 sq. meters;
c) for different types of residential real estate objects, including their shares (in case the taxpayer owns both apartment(s) and residential house(s), including their shares, simultaneously) – by 180 sq. meters.
The calculation of the amount of property tax, other than land plots, on residential real estate object(s) owned by individuals is carried out by the controlling authority at the place of the tax address (registration place) of the residential property owner in the following order:
a) if the taxpayer owns one residential real estate object, including its share, the tax is calculated based on the tax base reduced according to subparagraphs “a” or “b” of paragraph 266.4.1 of clause 266.4 of article 266 of the Tax Code of Ukraine (TCU) and the applicable tax rate;
b) if the taxpayer owns more than one residential real estate object of the same type, including their shares, the tax is calculated based on the total combined area of such objects reduced according to subparagraphs “a” or “b” of paragraph 266.4.1 of clause 266.4 of article 266 TCU and the applicable tax rate;
c) if the taxpayer owns residential real estate objects of different types, including their shares, the tax is calculated based on the total combined area of such objects reduced according to subparagraph “c” of paragraph 266.4.1 of clause 266.4 of article 266 TCU and the applicable tax rate;
d) the tax amount calculated taking into account subparagraphs “b” and “c” of paragraph 266.7.1 of clause 266.7 of article 266 TCU is distributed by the controlling authority proportionally to the share of the total area of each residential real estate object.
The calculation of the amount of property tax, other than land plots, on non-residential real estate object(s) owned by individuals is carried out by the controlling authority at the place of the tax address (registration place) of the owner of such property based on the total area of each non-residential real estate object and the applicable tax rate.
If the taxpayer owns a residential real estate object(s), including its share, owned by a physical or legal entity taxpayer, whose total area exceeds 300 sq. meters (for an apartment) and/or 500 sq. meters (for a house), the tax amount calculated according to subparagraphs “a” – “d” of paragraph 266.7.1 of clause 266.7 of article 266 TCU is increased by UAH 25,000 per year for each such residential real estate object (or its share).
Tax notification(s)-decision(s) on the payment of the amount(s) of property tax, other than land plots, calculated according to paragraph 266.7.1 of clause 266.7 of article 266 TCU, together with a detailed calculation of the amount(s) of tax and the relevant payment details, including those of local self-government bodies at the location of each residential and/or non-residential real estate object, are sent to the taxpayer by the controlling authority in the manner prescribed by article 42 of the TCU by July 1 of the year following the base tax (reporting) period (year).
Tax notification(s)-decision(s) on the payment of the amount(s) of property tax, other than land plots, and the relevant payment details specified in the first paragraph of subparagraph 266.7.2 of clause 266.7 of article 266 TCU, sent to the taxpayer, must contain, for each residential and/or non-residential real estate object, including but not limited to, information about the address of the residential and/or non-residential real estate object, its area, rates, and benefits granted to individuals for the payment of property tax other than land plots.
For a newly created (introduced) residential and/or non-residential real estate object, the tax is paid by the individual taxpayer starting from the month in which the ownership right to such an object arose.
The controlling authorities at the place of residence (registration) of taxpayers inform the respective controlling authorities at the location of residential and/or non-residential real estate objects within ten days about the sent (delivered) tax notification-decisions on tax payment to the taxpayer in the manner established by the central executive authority responsible for forming and implementing state financial policy.
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