Legislative norms
The Main Directorate of the National Fiscal Service in Kyiv city underlines that according to the norms of the Tax Code of Ukraine (par. 265.2.2 par. 265.2 of article 265), the property exempt from real estate tax other than a land plot is as follows:
– residential property owned by the government or local authorities (their joint property);
– residential property located in the alienation and unexceptional (compulsory) resettlement areas, as specified by the law; including their parts;
– family type children’s homes;
– allotment garden or summer cottage, but no more than one such plot per taxpayer;
– residential property, including their parts owned by individuals with a large family status, status of fostering or low-income families, guardians, custodians, but not more than one per family, guardian, custodian, as stipulated by the law;
– hostels;
– residential property, including their parts owned by orphans, parentless children and persons attributed to them, being recognized as such according to the law, handicapped children brought up by unmarried mothers (fathers), but no more than one per child.
Please note, the tax on immovable property other than a land plot is paid by natural and legal persons, including non-residents possessing residential property.
