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In Ukraine in 2021, owners of large apartments and houses must pay additional tax amounting to 25 thousand UAH.
This is expressed in article 266 of the Tax Code. This surcharge must be paid to owners of apartments with an area of 300 square meters and (or) houses from 500 square meters… Note that 25 thousand are paid in addition to the general tax.
“If the taxpayer is the owner of a residential real estate object (s), including its part owned by a natural or legal person-taxpayer, whose total area exceeds 300 square meters (for an apartment) and / or 500 square meters (for a house), the amount of taxes increases by 25,000 hryvnia per year “, – says the Tax Code.
In addition, the general tax must be paid if:
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have an apartment with an area of 60 squares or more or a house of 120 squares;
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you have a house and an apartment with a total area of 180 square meters.
It is important to note that the local government has the right to soften the rule, for example, to charge a tax on apartments with an area of 70 square meters or more. However, most of the authorities do not dare to take that step. Maximum tax rate – 1.5% of the minimum wage of the last year for each square meter of housingthat exceeds the norm. This year – 70.8 UAH.
For example, if you have an apartment with an area of 85 square meters, you have to pay 25 square meters (UAH 1770). If the apartment is 310 square meters, then you need to pay 250 square meters (17.7 thousand UAH) and further contribute 25 thousand UAH to the budget.
In 2021, you will have to pay for 2020. Each “additional” real estate owner will receive a receipt (by July 1). From the moment the receipt is delivered they deliver 60 days to pay taxes.
We will remember, previously OBOZREVATEL wrote how the property tax will increase in 2021.
Individual entrepreneurs who have already retired in old age may no longer pay a one-time social contribution (URE) for themselves.
Ukrainians have the right to return part of the income tax paid (personal income tax, 18% of salary). If last year the taxpayer paid for education (his son’s), paid interest on a mortgage, spent money on medical treatment, paid insurance (including pension).
