Transcarpathians have the right to determine the taxable residential property by themselves
If you own several residential real estate objects, the exemption from payment of real estate tax applies only to one of them.
Citizens have the right to determine the residential area subject to the exemption by themself, - informs the State Tax Service. To do this they must submit by July 1, 2013 a written request (application) to the tax authority at the place of registration.
If the taxpayer owns several objects of taxation, the tax base is determined separately for each of such objects.
Recall that the tax rates are established by village, town or city council in the following amounts per 1m ² of floor space of residential properties:
- For apartments with the residential area not exceeding 240 m ², and houses with the residential area not exceeding 500m ², the tax rate can not exceed 1% of the minimum wage set by the law as of January 1 of the reporting (tax) year;
- For apartments with the residential area exceeding 240 m ², and houses with the residential area exceeding 500m ², the tax rate is 2.7% of the minimum wage set by the law as of January 1 of the reporting (tax) year.
According to Article 8 of the Law of Ukraine dd. December 6, 2012 "On the State Budget of Ukraine for 2013", the minimum wage as of January 1, 2013 is set at 1,147 UAH.
Source: the Ministry of Finance
26 January 2013 12:28
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