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Ivan Topor

Head of real estate and construction practice, lawyer, candidate of legal sciences

10.01.2026 180 1 min.

Real estate tax: changes in legislation

On December 26, 2025, the Law of Ukraine No. 4698-ИХ dated 03.12.2025 on amendments to the Sub-Tax Code of Ukraine came into force, according to which: when calculating the amount of real estate tax – real estate objects, including their shares, located in the territories of active hostilities or in the territories of Ukraine temporarily occupied by the Russian Federation, included in the List of territories in which hostilities are (were) conducted or temporarily occupied by the Russian Federation, which are owned by individuals and for which, in accordance with this subparagraph, real estate tax other than land is not charged and paid.

Odesa is not included in this list, and accordingly, the obligation to pay real estate tax remains valid.

Автор: Ivan Topor
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