Real Estate Tax
Tax Consultation on Real Estate Taxation in Ukraine
Owning real estate in Ukraine is not only a profitable investment but also an area of tax liability. Real estate tax legislation is complex, changes regularly, and has regional specifics.
Incorrect calculation or late payment can lead to fines, penalties, and asset seizure.
BuhalteriO provides professional tax consultations on real estate tax matters for all categories of owners: Sole Proprietors (FOP), individuals, legal entities, and non-residents.
We help correctly calculate the tax, identify exemptions, submit reports, and legally optimize the tax burden.
Format and Cost of Real Estate Tax Services
We offer convenient cooperation formats adapted to your needs:
- Online consultation (Zoom, Google Meet, phone);
- Offline meeting at our offices in Kyiv or Odesa;
Free initial consultation (up to 15 minutes) — we evaluate your case and determine solutions.
The cost of a full consultation depends on the complexity of the situation, the number of objects, and the volume of calculations. We always provide a preliminary estimate of the service cost before starting work.
What is Included in a Comprehensive BuhalteriO Tax Consultation
Our consultation is not just answers, but a ready-made strategy for the correct calculation and payment of tax.
- Analysis of real estate objects. We study documents and technical passports to determine the type of real estate (residential, non-residential, commercial).
- Calculation of the tax base. We determine the taxable area, taking into account legislative norms.
- Current tax rates. We factor in rates established by local councils, which can vary significantly across Ukraine.
- Real estate tax calculation. Preparation of a detailed calculation — separately for residential and non-residential real estate.
- Verification of eligibility for exemptions. We analyze whether you are entitled to exemptions (pensioners, persons with disabilities, veterans, etc.).
- Optimization of tax burden. We propose legal ways to reduce tax — through ownership structuring, asset management, and accounting for exemptions.
- Consultations on sale or gifting. We explain how tax is calculated when selling, exchanging, or inheriting real estate.
Tax Consultation for Non-Residents: What to Do If You Own Real Estate in Ukraine
If you are a foreigner and own real estate in Ukraine
If you are a foreigner (non-resident) or a foreign company owning an apartment, house, office, or commercial property in Ukraine — you are required to pay real estate tax in accordance with the Tax Code of Ukraine (Art. 266).
The tax is paid annually, regardless of whether you reside in Ukraine.
If you are an individual — non-resident
If you bought real estate in Ukraine but do not have a residence permit, you are still a taxpayer.
Since you cannot file a declaration directly, the tax is paid through a tax agent or property manager.
How it works:
- You conclude a property management agreement with a resident of Ukraine.
- The manager registers as a tax agent, submits reports, and pays tax on your behalf.
- The following are processed:
- general power of attorney (notarized);
- property management agreement;
- inventory documents (title deed, technical passport).
Required documents:
- copy of the non-resident’s passport;
- extract from the State Register of Property Rights;
- power of attorney;
- property management agreement.
BuhalteriO organizes the full cycle — from preparing the power of attorney to filing the declaration on behalf of the non-resident.
If you are a legal entity — non-resident
If a foreign company owns real estate in Ukraine, it is also a real estate taxpayer (Art. 266.1.1 of the TCU).
To do this, it is necessary to register with the State Tax Service of Ukraine.
Registration options:
- Through a permanent establishment:
- Registration of the representative office, obtaining an EDRPOU code.
- Filing declarations and paying taxes through the representative office.
- Through registering an LLC in Ukraine:
- The foreign company becomes the founder of a Ukrainian LLC.
- The property is registered to the LLC, which independently reports and pays tax.
- Without creating a representative office:
- Registration as a non-resident owner, according to Item 64.5 of the Tax Code of Ukraine.
Obtaining a tax number and filing declarations directly or through a tax representative.
Norms of the Tax Code of Ukraine
- Item 266.1.1 — defines real estate taxpayers, including non-residents;
- Item 266.3.2 — establishes the obligation of legal entities to submit a declaration;
- Item 64.5 — describes the procedure for registering non-residents or their representative offices;
- Items 266.4–266.5 — regulate the tax base and rates.
Practical Example
Situation: A foreigner purchased apartments in Odesa for rent.
Solution: BuhalteriO prepared a power of attorney, a management agreement, and registered the manager.
Result: taxes are paid legally, rental income is received officially, and there are no risks for the owner.
How the Consultation Works
- Application: you leave a request on the website or call us.
- Document collection: we request the necessary data for preliminary analysis.
- Analysis and calculation: specialists evaluate objects, rates, and exemptions.
- Consultation: conducted online or offline with detailed explanations.
Written report: you receive a structured document with calculations, references to TCU norms, and recommendations.
Frequently Asked Questions (FAQ)
Can real estate tax be reduced?
Yes. We help utilize legal exemptions or ownership structuring to optimize the tax burden.
What exemptions exist?
Exemption for apartments — 60 sq. m, for houses — 120 sq. m. Pensioners, persons with disabilities, and veterans have additional exemptions (for one object).
Do I need to pay tax if the property is not used?
Yes, the tax is paid for the fact of ownership itself, regardless of use.
How does the tax differ for individuals and legal entities?
Individuals are entitled to exemptions, while legal entities pay for the entire area without reductions.
Is the sale of real estate taxed?
Yes. Upon sale, Personal Income Tax (PIT) and Military Levy are paid. We help calculate the amounts and prepare documents.
Do not risk your assets — trust tax matters to professionals
Real estate tax is an area where mistakes are costly.
BuhalteriO specialists will help avoid risks, save money, and ensure the legality of all actions.
📞 Book a free initial consultation today — and find out how to optimize your real estate tax in Ukraine without unnecessary problems.