From July 1 began the period of payment of property tax for natural persons-owners of houses and apartments. Recall the tax this year, paid for 2015, to pay to the state within 60 days after receipt from the authority Gospitalniy service (GFS) tax notice. Who and how much should be paid to the Treasury for its “m”?
As explained by the lawyer for property issues Vladimir Stolitny, should pay, not all but only those who have a total area greater than 60 square metres per owner, and house more than 120 square metres per (see infographic).
If you own an apartment larger area (or multiple apartments), then you have to pay for the total area of all dwellings, minus non-taxable minimum — 60 square meters for apartments and 120 square meters for the house. Those who owns and home and the home must be deducted from the total area of 180 sq. m.
The maximum tax rate for 1 square meter of area per year is now 2% (24, 36 UAH) of the minimum wage on January 1, 2015 (1218 UAH), and in 2017 will be 3% (41,43 UAH) of the minimum wage on January 1, 2016 (1378 UAH). However, this does not mean that in all areas people will pay for the extra “squares” are just as much as the local authorities that dispose of the money collected, can reduce the tax percentage.
“If the living space exceeds the norm, and tax notice is not received, and if you disagree with the amount assessed, it is necessary to consult the GFS, otherwise you’ll get accused of tax evasion and fined 10% of the amount of tax for delays of up to 30 days and 20% when overdue more than 30 days,” says Stolitny.
Lawyer Catherine gutgarts said that the tax is not paid individuals who are not entrepreneurs, if the property is located in the exclusion zone; if it is to building children’s homes of family type, residential property unfit for habitation or belonging to orphans, children deprived of parental care, disabled children who are brought up by single mothers (fathers), but not more than one object on the child.
But landlords especially large sizes — apartment area more than 300 sq m or house more than 500 sqm are required to additionally pay an annual luxury tax of 25 thousand UAH. Regardless of the number of owners. However, this rule is valid only in 2016, so actually the tax is necessary to pay in 2017.
HOW TO REDUCE THE PAYMENT. Stolitny says that it is possible to increase the tax exemption (60 sq m) several times, if you issue the right of ownership of property to multiple owners. And they are not required to be of legal age or live in the house or apartment.
“It is more important in villages where it is not uncommon for a house with an area of 250-300 square meters, which are usually decorated with the head of the family, and lived there 4-5 people. But before you renew, it should calculate what is more profitable: to pay every year a bit more tax or reduce it, but to put new documents up to 5-6 thousand UAH.