Real estate tax will be required to pay apartment owners whose area exceeds 240 square meters. m., and houses with an area exceeding 500 square meters. m
For them, the tax rate is 2,7% of the minimum wage established by law as of January 1 (tax) year. This is stated in the text of the Tax Code, published in The Voice of Ukraine , says the League.
According to a new document that is signed by the President of Ukraine Viktor Yanukovych, the tax rate established by village, township or city council.
For apartments, the area does not exceed 240 square. meters, and houses, the area does not exceed 500 square meters. m, the tax rate can not exceed 1% of the minimum wage established by law as of January 1 (tax) year.
The Code also states that the tax base of residential real estate owned by the taxpayer - an individual is reduced:
a) 120 square meters. m - for the apartment;
b) at 250 kV. m. - for residential homes.
Such a reduction is granted once for the base tax (reporting) period and applies to residential real estate in which a natural person - the taxpayer is registered in the manner prescribed by law or by the choice of the payer to any other residential real estate that it owns.