Taxes and duties for foreigners when signing real estate transactions in Ukraine.

          1. Acquisition of property by a foreigner in Ukraine. 

1% is paid by the buyer to the state pension fund from the value of the purchased property.

300 — 15,000 hryvnias administrative fee for state registration of ownership. (The amount depends on the terms of execution.)

2. Sale of property by a foreigner in Ukraine.

Taxes duties property Ukraine: If the real estate has been in the possession of the seller for more than 3 years, or was inherited and it is the second, third, or subsequent sale for the reporting tax period, the seller pays:

1% state duty (fee for the notarial certificate of transfer of ownership of real estate from the seller to the buyer) from the value of the property sold.

18% personal income tax (personal income tax), which individuals pay based on the results of the official annual declaration.

1.5% military levy on the value of real estate.

Taxes duties property Ukraine: If the real estate has been in the possession of the seller for less than 3 years, the seller — a foreigner (not a resident of Ukraine) pays:

1% state duty (fee for the notarial certificate of the transfer of ownership of real estate from the seller to the buyer) from the value of the property sold.

18% personal income tax (personal income tax), which individuals pay based on the results of the official annual declaration.

1.5% military levy on the value of real estate.

  3. Tax on income from renting out housing.

Taxes duties property Ukraine: 18% for individuals on income from renting out housing. (Arrangement of tax payment through enterprise registration is also a possible option, while the amount of taxes may be reduced).

4. Current costs, fees and recurring taxes.

The annual real estate tax is payment if the area of ​​the apartment exceeds 60 m2 and the area of ​​the apartment building exceeds 120 m2.

The tax is 1.5% of the amount of the monthly minimum wage for each square meter exceeding the regulatory area of ​​housing. If the total area of ​​the real estate exceeds 300 m2 for the apartment and/or 500 m2 for the house, the amount of tax increases by 25000 UAH per year for each such object of real estate (its share).

Tax notices are sent to citizens by July 1, and the payment must be made within 60 days of receiving the notification.

If you have not received a tax decision on real estate tax until July 1, it does not exempt you from the obligation to enter this tax in the state budget. You need to contact your place of residence on your own for data reconciliation.

Please, contact us for detailed consultation on your matter or any question you might have. Happy to help you anytime. 

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3, Mykoly Solovtsova st.

Office 15

Kyiv, Ukraine