How to calculate inheritance tax in 2026

When this is needed

Use this guide if you re­ceived an in­her­i­tance in 2026 and want to know before filing whether per­son­al income tax and the mil­i­tary levy apply. It covers the basic do­mes­tic sit­u­a­tion in which both the heir and the de­ceased are Ukrain­ian tax res­i­dents. If either party is a non­res­i­dent or their status is dis­put­ed, the nu­mer­i­cal formula below is not enough.

The lo­ca­tion of the prop­er­ty does not de­ter­mine the rate by itself. An apart­ment in Kyiv may be subject to dif­fer­ent rules de­pend­ing on the parties’ res­i­den­cy and re­la­tion­ship. Opening an in­her­i­tance case with a notary in Kyiv region also does not prove tax res­i­den­cy or replace a doc­u­ment es­tab­lish­ing value.

Applicable deadline and procedure

First de­ter­mine the degree of kinship under the tax de­f­i­n­i­tion. The first degree in­cludes parents, a spouse, and chil­dren, in­clud­ing adopted chil­dren. The second in­cludes full sib­lings, grand­par­ents on either side, and grand­chil­dren. For in­her­i­tance between Ukrain­ian res­i­dents, the zero per­son­al income tax rate applies to these people; when the tax base is zero, the cal­cu­la­tor also applies no mil­i­tary levy.

For another res­i­dent heir in­her­it­ing from a res­i­dent de­ceased person, the basic 2026 cal­cu­la­tion is 5% per­son­al income tax and a 5% mil­i­tary levy. Cal­cu­late both amounts sep­a­rate­ly on the doc­u­ment­ed taxable value and round each to the nearest kopeck. For example, on a value of 1 000 000 UAH, per­son­al income tax is 50 000 UAH and the mil­i­tary levy is 50 000 UAH, for a total of 100 000 UAH.

Special zero rates depend on the com­bi­na­tion of status and asset type. For a person with a Group I dis­abil­i­ty, an orphan, or a child de­prived of parental care, they cover certain real prop­er­ty, movable prop­er­ty, and funds spec­i­fied by law. For a child with a dis­abil­i­ty, they cover spec­i­fied real and movable prop­er­ty. A sep­a­rate zero-rate cat­e­go­ry applies to savings from the former USSR ex­press­ly listed in the Tax Code. Do not extend an ex­emp­tion to another asset by analogy.

As a general rule, income re­ceived in 2026 must be re­port­ed by May 1, 2027, and li­a­bil­i­ties self-as­sessed in the return must be paid by August 1, 2027. The filing re­quire­ment and payment date depend on the spe­cif­ic tax path, however, so a zero cal­cu­la­tion should not au­to­mat­i­cal­ly be treated as an oblig­a­tion to file a return.

Steps to take

First list each in­her­it­ed asset sep­a­rate­ly. Do not combine an apart­ment, vehicle, funds, and cor­po­rate rights into one ap­prox­i­mate amount if the doc­u­ments use dif­fer­ent bases or dif­fer­ent rules may apply. If a nonzero rate applies, obtain the proper doc­u­ment es­tab­lish­ing taxable value: the cal­cu­la­tor does not value prop­er­ty.

Next, collect the doc­u­ment chain proving kinship. For a grand­child, this may include the heir’s birth cer­tifi­cate and the birth record of their mother or father. For a surname change, include a mar­riage cer­tifi­cate or extract. The in­her­i­tance order number does not replace this check.

Es­tab­lish the tax res­i­den­cy of both parties sep­a­rate­ly. Ukrain­ian cit­i­zen­ship, reg­is­tra­tion in Kyiv, or an apart­ment located in Brovary does not au­to­mat­i­cal­ly answer the ques­tion. Where a non­res­i­dent is in­volved, the Tax Code in­di­cates a ref­er­ence rate of 18% per­son­al income tax and a 5% mil­i­tary levy, but first analyze status, payment timing, and any ap­plic­a­ble in­ter­na­tion­al treaty.

Then check the special status and asset type. If no ex­emp­tion applies, iden­ti­fy the degree of kinship. For a trans­par­ent result, use the in­her­i­tance tax cal­cu­la­tor: it shows per­son­al income tax, the mil­i­tary levy, the total, and an in­dica­tive re­main­ing amount, and stops the cal­cu­la­tion when an unsafe un­cer­tain­ty arises.

What to check before filing

Check the year the income was re­ceived, not only the date of the de­ceased’s death or the opening of the case. This page de­scribes the 2026 frame­work. For another year, recheck rates, the mil­i­tary levy, dead­lines, and tran­si­tion­al rules against the current Tax Code.

Do not reduce the entered value by the de­ceased’s debts or fees paid to a notary, ap­prais­er, or lawyer simply because those costs were in­curred. The cal­cu­la­tor mul­ti­plies the doc­u­ment­ed taxable value by the rate; it does not de­ter­mine what belongs to the estate. If you first need to de­ter­mine the shares of several heirs, use the in­her­i­tance di­vi­sion cal­cu­la­tor under the law, then cal­cu­late tax for the spe­cif­ic asset or share re­ceived.

Before filing, compare the in­her­i­tance cer­tifi­cate, val­u­a­tion, degree of kinship, res­i­den­cy, and special status. If names are spelled dif­fer­ent­ly across doc­u­ments, a cer­tifi­cate is missing, or the val­u­a­tion con­cerns another date or asset, do not fill the gap with an as­sump­tion in the cal­cu­la­tor.

If cred­i­tors have claims along­side the in­her­it­ed prop­er­ty, sep­a­rate­ly check the heir’s limits of li­a­bil­i­ty for debts and the cal­cu­la­tor for that limit. That cal­cu­la­tion does not es­tab­lish the in­her­i­tance’s taxable value.

When to consult a lawyer

Sep­a­rate review is needed if a non­res­i­dent is in­volved, there is dual res­i­den­cy, prop­er­ty abroad, tax­a­tion in more than one country, cor­po­rate rights, se­cu­ri­ties, a dis­put­ed val­u­a­tion, or an in­com­plete chain of re­la­tion­ship doc­u­ments. Do not claim a special zero rate on your own if the status or type of asset does not match the Tax Code’s express list.

For cases in Kyiv and Kyiv region, prepare one table with the asset, doc­u­ment­ed value, date re­ceived, re­la­tion­ship, res­i­den­cy, rate, per­son­al income tax, mil­i­tary levy, and sup­port­ing doc­u­ment. This lets a lawyer or tax adviser check the dis­put­ed element instead of re­con­struct­ing the entire in­her­i­tance case from an in­com­plete account.