Guide5 min read
Real estate
How to pay taxes when selling an apartment or house
Before selling an apartment in Kyiv, check more than the contract price: verify the official valuation, acquisition date, inheritance status, and all real estate sales for the year. An error in the sale order or unsupported expenses can change the tax outcome.
What you should know
- For the first sale of a completed home in a year, personal income tax and the military levy may be zero if ownership lasted more than three years or the property was inherited.
- The second sale, or a first sale that does not qualify for an exemption, is generally subject to 5% personal income tax and a 5% military levy on a base no lower than the official valuation.
- The third and subsequent sales of non-inherited homes require a review of eligible documented expenses; a different rate applies if the current property was inherited.
- Before the agreement is notarised, review all sales in the calendar year, the valuation, and payment documents with the notary.
When this applies
If you are selling a completed apartment or house in Kyiv, first estimate personal income tax and the military levy. The result can help you prepare funds and documents for the notary appointment, but it does not establish your final tax status without a review of the title documents.
If you rented your Kyiv apartment to another individual before the sale, separately check the taxes on the rent you received. Rental income and sale proceeds have different legal grounds and supporting documents; one calculation does not replace the other.
This guide covers an individual who is a Ukrainian tax resident and sells a completed home. A separate sale of land, an unfinished building, property rights, an exchange, a sale by a non-resident, or a mixed history of property types requires a separate analysis. If you are selling a share, in addition to the taxes check the procedure for notifying co-owners.
Applicable deadline or procedure
The tax base is the higher of the contract price and the official appraised value. The first sale of a completed home in a calendar year may be exempt from personal income tax and the military levy if the home has been owned for more than three years. The three-year requirement does not apply to inherited homes. If the first sale does not qualify for the exemption, or this is the second sale of such a home in the year, personal income tax at 5% and a military levy at 5% apply.
For the third and subsequent sales of a completed, non-inherited home, personal income tax is 18% and the military levy is 5%. In this scenario, the tax base may be reduced by the acquisition expenses documented as required under Article 172.2 of the Tax Code. If the current third property was inherited, the rates are 5% personal income tax and 5% military levy, with no such deduction. If you claim eligible expenses, the State Tax Service says you must report income from all relevant transactions for the year and file copies of the expense evidence.
For example, for a second apartment sale in Kyiv, the contract price is UAH 4,100,000 and the official valuation is UAH 4,250,000. If the previous sale also involved a qualifying home, the tax base is UAH 4,250,000, personal income tax is UAH 212,500, and the military levy is UAH 212,500. The estimated total is UAH 425,000. This excludes notary fees and other transaction costs.
Step-by-step process
First, create a timeline of all real estate sales in 2026. For each property, record the contract date and whether it is a completed home listed in Article 172.1 of the Tax Code. Do not treat the sale of non-residential premises as the sale of an apartment: a mixed history changes the legal analysis.
Next, verify the acquisition date of the current home from the relevant document, not from the year of renovation, residence registration, or move-in. If the property was inherited, prepare the certificate of inheritance. Obtain an official valuation through the required procedure and compare it with the agreed contract price.
If this is the third or a later sale of a non-inherited home, separately list the expenses expressly allowed under Article 172.2 of the Tax Code. Keep contracts, payment records, and other primary evidence. Do not deduct estimates or expenses without documents. Once the file is ready, agree on the applicable rate, current payment details, proof of payment, and any subsequent filing with the notary before signing if you intend to claim expenses.
What to check before filing
For a Kyiv apartment with several transfers of title, compare the agreement, the Property Rights Register, and the valuation document. The address, share, acquisition date, and seller must relate to the current property. If you sold property in other Ukrainian cities, do not limit your review to Kyiv agreements: the calendar-year order is determined for the seller, not the city.
Do not confuse the seller’s taxes with checking the buyer’s pension levy. Likewise, a personal income tax and military levy calculation does not mean that all notary payments are included. Check the payment details and procedure for the specific transaction using current information, rather than old payment templates.
When to consult a lawyer
A legal review is especially useful if you sold different types of real estate during the year, acquired the apartment under several legal grounds, inherited only a share, or plan to deduct expenses. A lawyer can match the documents to the relevant part of Article 172 of the Tax Code before you agree on the final date and settlement with the buyer.
What to prepare
- The title document for the home showing its acquisition date and details from the State Register of Property Rights.
- A draft sale and purchase agreement showing the price and an official document stating the appraised value.
- Agreements for all previous real estate sales in 2026 to determine the property types and order of sale.
- Certificate of inheritance, if the current property was inherited.
- Primary documents for eligible acquisition expenses for the third sale of a non-inherited home.
- Proof of tax payment or other documents the notary requests for the specific transaction.
Common mistakes
- Treating exactly three years of ownership as “more than three years” for the first sale.
- Calculating tax only on the contract price without comparing it with the official valuation.
- Claiming expenses without primary documents or deducting them where the law does not allow it.
- Failing to tell the notary about a previous sale of land or non-residential property in the same year.
Official sources
- Tax Code of Ukraine: Articles 167, 172, and transitional provisionsSets out the tax base, order of sales, rates, eligible expenses, and military levy.
- State Tax Service guidance on rates for property sales, 1 October 2026Confirms the general rates for the first and second home sales in 2026.
- State Tax Service guidance on expenses and the military levy, 10 April 2026Explains deductions for documented expenses in the third-sale scenario and the resulting filing requirements.
- Prepared
- This material was prepared for the website’s reference section based on official sources.
- Control
- Before publication, the editors check legal statements against the cited official sources and the date they were current.
- Important
- This guide is informational. A decision requires review of the documents, deadlines, and factual circumstances.
Current as of . The material depends on the documents and circumstances of the specific case.
Frequently asked questions
Is tax due on the first sale of an inherited apartment?
For the first sale in a year of a home listed in Article 172.1 of the Tax Code, the three-year ownership requirement does not apply to inherited property. Still, confirm the inheritance and check all conditions of the specific transaction.
Is owning an apartment for exactly three years enough?
No. To qualify for the exemption on the first sale of a non-inherited home, the law requires ownership for more than three years. Check the acquisition date against the relevant document.
Which amount applies if the official valuation is higher than the price?
The tax base is determined by the contract price, but cannot be lower than the official appraised value. The higher of the two amounts therefore applies.
Can I deduct the cost of acquiring the home?
For the third and subsequent sales of a non-inherited home, Article 172.2 allows certain expenses documented as required by law. Copies of supporting evidence are filed with the tax return; each expense must be checked separately for eligibility.
Does this calculation include the buyer’s pension levy?
No. This guide covers the seller’s personal income tax and military levy. The pension levy on a property purchase is a separate matter for the buyer.
Free initial consultation
Need help with: Taxes for home sellers?
Briefly describe the situation. We will check which documents and deadlines are critical in your case.
- a phone number or brief description is enough
- after the first contact, the next step should be clear
- the form uses the same request submission route