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The provision of the Tax Code requiring taxation of immovable property other than land plot came into force on January 1in Ukraine.
Prior to 1 July 2014, regulatory authorities will determine the amount of tax required to be paid, and send taxpayers a notice of tax assessment and payment details. Payment document will be issued for each object of taxation.
Object of taxation is apartments and houses, exceeding an area of 120 square meters and 250 square meters respectively.
The tax rate is 1% of the minimum wage for the total area of 370-740 square meters and 2.7 % - if area exceeds 740 square meters.