Related article: Who profits the new master plan?For apartments and houses with an area greater than these figures, the tax will be 2.7% of the minimum salary for 1 square. m for apartments ranging from 120 square meters. m up to 240 homes and an area of 250 square meters. m to 500 square meters. m, 2.7% - for apartments of 240 sq m. and houses with floor space over 500 sq. km. m. apartments living space to 120 square meters. m and houses up to 250 square meters. m not taxable. According to Mr. Kramarenko, in Kiev there are 4-5% of apartments subject to tax on real estate. In addition, the city council approved a further three local sales tax, tourist tax, fees for parking of vehicles and the fee for the exercise of certain types of business. According to the explanatory memorandum, subject to tax is the subject of residential real estate, is not taxable residential real estate owned by the state or territorial communities, residential real estate, situated in the zones of exclusion and unconditional (obligatory) resettlement as defined by law. Also not taxed building family-type homes, gardens or country houses, but not more than one object at a taxpayer's residential real estate, owned by large families and families who are brought up three or more foster children, but not more than one such object the family, as well as dormitories.