Who and what will have to pay property taxes?





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15.11.2010 19:45
Real estate tax specified and edited. Changes in the new draft appeared today, 15 November, the site of the Verkhovna Rada of Ukraine. The text of the draft Tax Code N7101-1, prepared for the second reading, and clearly explains: Who and what is going to pay property taxes, and also determines the possible benefits.

Taxpayers are individuals and legal entities, including non-residents who are owners of residential real estate.

Determination of tax payers in the case of stay residential properties in common shared or joint ownership of several persons:
a) If the residential real estate is located in the common property of several persons by the taxpayer is, each of these persons owed her share;
b) if the residential properties located in the common property of several persons, but not divided in nature, the taxpayer is one of such persons, owners, defined by their consent, unless otherwise stipulated by the court;
c) If residential real estate is in joint ownership of several persons and is divided between them in nature, the taxpayer is each of these persons owed her share.

That do not tax?
Are not subject to taxation:
a) residential real estate owned by the state or territorial communities (their joint ownership);
b) residential real estate, which are located in zones of exclusion and unconditional (obligatory) resettlement as defined by law;
c) building family-type homes;
d) a garden cottage or house, but no more than one such facility per taxpayer.
d) residential real estate belonging to families raising three or more children (including adopted), but not more than one such object on the family;
e) hostel.

In the case of a taxpayer several taxable items tax base is calculated separately for each of these objects.

Tax rate

The tax rate will be established village, township or city council in the following amounts per 1 sq. km. meter total area of residential real estate:

for apartments with a total area does not exceed 240 square meters. meters, and houses, whose total area is 500 square meters. meters, the tax rate can not exceed 1 percent of the minimum wage established by law as of January 1 (tax) year for apartments with a total area exceeds 240 square meters. meters, and houses, whose total area exceeds 500 square meters. meters, the tax rate is 2,7% of the minimum wage established by law as of January 1 (tax) year.

Exemptions from tax
Under the new Code, the tax base of residential real estate in which a natural person, a taxpayer is registered in the manner prescribed by law, decreases:

a) for an apartment - at 120 square meters. meters;
b) for a residential building - at 250 square meters. meters.

By decision of the village, settlement or city government from taxation in whole or in part can be released:

a) additions to dwellings, which are used for keeping poultry and animals;
b) an extension to dwelling houses, which are used for storing garden and household equipment;
c) garages (built in the basements of houses or adjoined to it);
d) basement;
d) the loft;
e) tumbledown house.

The tax is paid at the location of the object of taxation and credited to the relevant budget in accordance with the provisions of the Budget Code of Ukraine.
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Content tags: Property
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