Property taxes in Ukraine in 2026 start at the purchase: 1% to the Pension Fund and 1% state duty, with the pension levy at zero for a first-home buyer. But buying is only the first of six moments when an apartment owner meets a tax: then come holding, letting, selling, inheritance and gifts. Below is the whole cycle in one table, with 2026 figures and a link to the detailed breakdown of each case.
In short
- Purchase: 1% to the Pension Fund on the contract price (first home: 0%) and 1% state duty; with appraisal and registration, about 2% of the price.
- Holding: property tax only on the area above 60 m² of an apartment; in Kyiv UAH 120 per m² for 2025 and UAH 129.71 for 2026.
- Renting out: an individual pays 18% PIT + 5% military levy = 23%; a group 3 sole proprietor (FOP) pays 5% + 1% plus UAH 1,902.34 a month of social contribution.
- Sale: 0% on the first sale of the year after more than 3 years of ownership, 10% (5% + 5%) when held under 3 years, 23% (18% + 5%) on a third sale and for non-residents.
- Inheritance and gifts: 0% for first- and second-degree relatives, 10% for other residents, 23% where a non-resident is involved.
Property taxes in Ukraine 2026: the full table
| Moment | Tax | Rate | Base | Who pays | Details |
|---|---|---|---|---|---|
| Purchase | Pension Fund levy | 1% | contract price | buyer (first home: 0%) | below |
| Purchase | State duty / notary fee | 1% | contract price | as agreed by the parties | below |
| Purchase of a new build | VAT | 20% | inside the price per metre | developer, priced in | below |
| Holding | Property tax | up to 1.5% of the minimum wage per m² | area above 60/120/180 m² | owner, once a year | property tax Ukraine 2026 per square metre |
| Renting out, individual | PIT + military levy | 18% + 5% | all rent | landlord, quarterly advances | tax on renting out an apartment in Ukraine |
| Renting out, FOP group 3 | Single tax + levy + social contribution | 5% + 1% + UAH 1,902.34/month | all rent | landlord | tax on renting out an apartment in Ukraine |
| Sale, first of the year, held > 3 years | — | 0% | — | — | tax on selling an apartment in Ukraine 2026 |
| Sale, held < 3 years (first of the year) | PIT + levy | 5% + 5% | price, not below appraisal | seller, before the notary | selling an apartment owned less than 3 years |
| Sale, third of the year or second of an object < 3 years | PIT + levy | 18% + 5% | price minus costs | seller | tax on selling an apartment in Ukraine 2026 |
| Sale of an unfinished unit, assignment of rights | PIT + levy | 18% + 5% | price minus costs | seller | selling a new build before commissioning |
| Inheritance and gift, 1st–2nd degree of kinship | — | 0% | — | — | below |
| Inheritance and gift, other residents | PIT + levy | 5% + 5% | appraised value | heir, recipient | below |
| Inheritance and gift involving a non-resident | PIT + levy | 18% + 5% | appraised value | heir, recipient | below |
Taxes when buying an apartment in 2026: what the buyer pays
The two mandatory payments at purchase, 1% to the Pension Fund and 1% state duty, are calculated on the contract price. The duty is charged by a state notary; a private notary charges his own fee instead, from UAH 5,000 in Kyiv.
| Cost item (apartment at UAH 3,000,000) | Amount | Usually paid by |
|---|---|---|
| Pension Fund levy, 1% | UAH 30,000 (first home: 0) | buyer |
| State duty 1% or private notary fee | UAH 30,000 or from UAH 5,000 | as agreed |
| Appraisal for tax purposes | from UAH 2,000 | seller |
| Title registration | UAH 330 administrative fee | buyer |
| Total | about 2% of the price |
With an agent, total transaction costs reach 5–8% of the price, as covered in the piece on hidden transaction costs; the procedure itself is laid out step by step in the guide to buying an apartment in Kyiv.
A first-home buyer is exempt from the pension levy by law, as is anyone on the municipal housing waiting list. If a notary demands it anyway, the money is recovered through the Pension Fund or the courts.
A new build carries no separate VAT: the developer has already priced the 20% of the first supply into the price per metre, and the secondary market is VAT-free.
Property tax 2026: UAH 120 per extra metre
The only annual tax on holding is property tax under Article 266. The rate is up to 1.5% of the minimum wage as of 1 January of the tax year per m²; Kyiv applies the maximum: UAH 120 per m² above 60 m² of an apartment for 2025 (paid in 2026) and UAH 129.71 for 2026 (paid in 2027). The notice arrives by 1 July, with 60 days to pay. For a 75 m² apartment that is UAH 1,800 a year; for 58 m², zero. Allowances, penalties and city rates are in the property tax Ukraine 2026 per square metre piece.
Tax on renting out an apartment: 23% or 6% plus a fixed sum
An individual letting an apartment pays 18% PIT and 5% military levy on the entire rent, in advances within 40 days of each quarter, with a return by 1 May and settlement by 1 August. On the Kyiv median rent of UAH 18,000 that is UAH 4,140 a month.
The same owner registered as a group 3 FOP pays 5% single tax, 1% military levy and a social contribution of UAH 1,902.34 a month regardless of income. On the same UAH 18,000: 1,080 plus 1,902.34, UAH 2,982 in total. The difference is about UAH 14,000 a year and grows with the rent. The line below which the FOP route does not cover the contribution is about UAH 11,200 a month. The single-tax limit is 400 m² of housing.
There is a third consequence: a let apartment loses the 60 m² property tax allowance and is taxed on its full area (clause 266.4.3). District-level numbers for Kyiv are in the tax on renting out an apartment in Ukraine 2026 piece.
Tax on selling an apartment: 0%, 10% or 23%
The first sale of housing in a calendar year after more than three years of ownership carries no tax and no levy. Ownership under three years costs 5% and 5% of the full price, with no cost deduction. A second sale in the year of an object held over three years is also 10%. The third and later sales, and a second sale of an object held under three years, cost 18% and 5%, but with the right to reduce the income by documented purchase costs. Non-residents pay 18% instead of 5% wherever tax arises. Inherited housing needs no three-year holding.
Every case with worked examples on UAH 3,000,000 is in the tax on selling an apartment in Ukraine 2026 piece; separately, selling an apartment owned less than 3 years and assignment in a new build.
Inheritance and gift tax on an apartment
Article 174 divides heirs into three groups. First and second degree of kinship (children, spouses, parents, siblings, grandchildren, grandparents) pay 0%, and no military levy is charged on that income either. Other residents pay 5% PIT and 5% levy on the appraised value. If the heir or the deceased is a non-resident, 18% and 5%, and a non-resident heir pays before receiving the certificate from the notary. Gifts of property follow the inheritance rules: a gift from parents is 0%, from an aunt 10%.
A nuance for anyone planning to sell: an inherited apartment is free of the three-year condition, a gifted one is not; the clock starts when the recipient's title is registered.
A year in the life of a one-apartment owner in Kyiv
A 75 m² apartment in Holosiivskyi district, bought in 2026 for $95,000, occupied by the family:
- at purchase: 1% pension levy and 1% duty, $1,900, or $950 for a first home;
- every year: UAH 1,800 property tax;
- on sale after four years: 0%;
- on transfer to children: 0%.
The same apartment, but let for UAH 22,000 and sold after two years:
- every year: property tax on all 75 m², UAH 9,000; rental tax UAH 60,720 as an individual or UAH 38,668 as a FOP;
- on sale: 10% of the price, about $9,500.
The gap between the two scenarios over two years is around $12,500 of tax when letting as an individual and about $11,500 through a FOP.
How to read it
Owning and living is almost free in Ukraine; selling fast and letting without a FOP is expensive. Analyst Ruslan Averin singles out three decisions that capture 90% of an owner's tax savings: hold the object for more than three years, register a FOP when rent exceeds UAH 11,200, and never close two sales in the same calendar year. Everything else in the table is a fixed amount that is not optimised, only paid.
Related: property tax Ukraine 2026 per square metre · tax on renting out an apartment in Ukraine · tax on selling an apartment in Ukraine 2026 · selling an apartment owned less than 3 years · selling a new build before commissioning