The income (revenue) house was built in 1879 in the late Classicist style by order of provincial secretary Ya. P. Moshchynskyi. The architect of the project was A. K. Krauss.

In 1891, the building underwent reconstruction (also by architect A. K. Krauss) commissioned by O. T. Yaroslavska, the widow of a Kyiv burgher. During this renovation, the façades were redesigned in the Historicist style with Renaissance elements.

The building is brick, two storeys high, set on a basement (socle) level. The façade is flanked by slightly projecting risalits, with the central axis emphasized by a prominent projection crowned with a decorative attic and dormer window. The projections are adorned with rusticated pilasters.