Real estate taxes in 2017: to whom and how much to pay
The Ukrainians, who have an apartment of over 60 sqm or a house of more than 120 sqm will be required to pay taxes for the “extra” square meters. In 2017, the bills will send before July 1. They are last year, so the tax will pay subject to the minimum wage 1378 UAH (at the beginning of last year) and the tax rate will range from 0 to 3% of the minimum wage.
The tax rate and area of the property, which do not need to pay, defines the local authorities, writes “Today”. Taxes to be paid until 28 August 2017.
FOR WHAT PROPERTY HAVE TO PAY TAXES
Taxed houses, extensions to houses, apartments, rooms in a communal apartment, a house in the country.
The Tax code States that taxes are levied not only accommodations, but also garages, sheds, cellars, summer kitchen and the like. However, most local councils have decided to tax only residential property and commercial building has established a zero cost.
WHAT ESTATE DOES NOT NEED TO PAY TAXES
For a property in the Chernobyl exclusion zone, dormitories, emergency housing to pay tax do not have to. Besides, according to the law, are not subject to the property of orphans and single mothers or fathers who are raising a disabled child. No need to pay tax in kindergartens, orphanages of family type, municipal and state buildings, temples.
Don’t have to pay taxes on the building industry, in particular production buildings, workshops, warehouses of industrial enterprises; buildings, structures of agricultural manufacturers intended for the use directly in agricultural activities; residential and non-residential property, owned by public organizations of invalids and their enterprises.
WHERE DOES THE MONEY FROM TAXES AND WHAT TAX RATE
Real estate taxes go to local budgets. Local councils themselves determine what residential area is considered “excess” and what tax to charge. But the resistance to taxation have of the apartment 60 sq. m and houses up to 120 sq. m. And if the family has a house and an apartment, is considered the “norm” of 180 sqm
If the second apartment is rented, the tax is charged on all its area, not just for the meters in excess of.
The tax rate for the year 2016, which Ukrainians will pay this year, can range from 0% to 3% of the minimum wage at the beginning of last year (1378 UAH).
For example, in Kiev the real estate taxes you need to pay. The owner of the apartment, say, 100 sq. m will have to pay taxes for 40 “extra” square meters. 60 sq m will not be taxed. This year will come last payment system, then the tax rate in the capital was in the amount of 1% of the minimum wage for a 40 sq m have to pay 551,20 UAH.
The tax is levied once a year. In addition, owners of large homes (over 300 square metres for apartments and 500 square meters for houses) will have to pay an additional 25 thousand UAH. For example, the owner of the apartment with an area of 310 sq. m. in Kiev before July 1 must come to payment system 28 445 thousand UAH 25 thousand UAH of a fixed amount and 3445 UAH of a tax for the “extra” 250 sq. m.
This year 1% of the minimal salary with every “excess” meter will charge in Kiev, Lviv, Chernivtsi, Ternopil, Lutsk, Uzhgorod, Cherkasy, Khmelnytsky, Poltava, Kherson, Chernihiv and Mykolaiv. 2% of minimal salary in Odessa, Dnepr, Kharkiv, Zaporizhia and Sumy.
PENALTIES FOR TAX EVASION
Prior to July 1, the IRS will send out decision notifications and receipts with tax amounts. You need to pay no later than 28 August. If the receipt for payment of the tax on the apartment, which, for example, already sold, or if a receipt did not come, but by law the property must be taxed, need to contact the local office of the State fiscal service.
If you pay bills in September, will have to pay a penalty of 10% of tax if, in October – the amount of the fine will be 20%. In addition, the tax inspector may impose a debt on the part of the property tax lien. If the tax is not paid for a long period of time the property is sold by court order. In addition, for tax evasion are criminalized (article 212 of the Criminal code of Ukraine).
WHAT WILL BE THE TAXES THAT WILL HAVE TO PAY IN 2018
In 2018, the Ukrainians will have to pay property taxes for 2017, they will grow. Of course, if there is no change in the law.
The bet set from 0% to 1.5% of the minimum wage across Ukraine, reducing the highest allowed value twice (now 3%). This is due to the fact that the minimum wage from the beginning of 2017 has doubled – up to 3,2 thousand UAH, and real estate taxes calculated in relation to the minimum salary.
For example, in Kiev the rate for 2017 is reduced from 1% to 0.75%. However, due to the increase in the minimum wage have to pay much more for 40 “extra” square meters this year will come into payment system 551,2 UAH, and next year, 960 UAH.