Families with more than three children do not pay the tax
Families having a third child, if having the documents confirming the status of a large family, and documents on children from such families, from the month of acquiring the status of a large family will not pay tax on immovable property other than land, while such a family owned no more than one residential facility. During the period from January 1 of the year prior to the month in which it has acquired the status of a large family, the tax is payable on a general basis, according to the press service of Minrevenue in Ternopil region.
A taxpayer may file a written application to the supervisory authority of residence (registration) for verification of data, in particular the right to use the exemption from tax.
It is worth mentioning that according to the Law of Ukraine from June 26, 2001 № 2402 -III «On Protection of Childhood» a large family consists of parents (or one parent) and three or more children.
