It is reported by the official website of the Cabinet.
It proposes that the payment of the tax depends on the area of housing. If the area of your apartment is less than 120 square meters, you do not have to pay the tax. If the area is 120 - 240 m, then for each meter you will have to pay 1% of the minimum wage.
If the apartment is over 240 square meters, you will have to pay 2.7% of the minimum wage.
For private houses taxation begins with area of 250 square meters.
Taxes are calculated by state tax authorities (from residential real estate owned by individuals) and before July 1 of the reporting year the tax notice is sent to the taxpayer on the amount of tax due and payment information.
Individuals pay the tax within 60 days from the date of delivery of their tax notification.