Guide5 min read

Real estate

How to pay tax on rental income from an apartment in 2026

If you rent out an apartment in Kyiv to another individual, an error in the date money was received, reimbursement of utility costs or a security deposit can change your tax base. First allocate actual payments by quarter, then check tax payments and annual reporting.

Legal dossier prepared for reading the guide

Current: 8 October 2026
Reading: 5 min
Focus: Kyiv

Briefly

What you should know

When a Ukrainian tax resident rents out housing to another ordinary individual, the owner calculates and pays tax on the rent received.
For this case in 2026, the applicable reference rates are 18% personal income tax and a 5% military levy on taxable income actually received.
Allocate payments by quarter: the reference deadline is 40 calendar days after the end of each quarter, but check separately whether the date is moved.
Keep the contract, account statements and receipts, and report the annual income in a tax return under the rules for the reporting year.

When this is needed

If an apartment in Kyiv or its suburbs earns rent from another ordinary individual, the owner must determine the income received and meet the tax obligations independently. Start with the quarterly personal income tax and military levy calculator, but before entering any amounts, check that each transfer is actually taxable income.

This guide covers a private landlord who is a Ukrainian tax resident, a residential property and a private tenant who is not a tax agent. The procedure is different for a sole proprietor landlord, a non-resident, a sole proprietor tenant or a legal entity; do not apply these steps to such an arrangement.

Applicable deadline or procedure

For the case described, taxable income is rent actually received; the 2026 rates are 18% personal income tax and a 5% military levy. The calculator does not apply the local minimum rent, because this special mechanism does not apply to an ordinary private tenant without self-employed status. If the tenant reimburses utility costs to the owner, the State Tax Service treats this reimbursement as income; do not automatically exclude it.

After each quarter, the law provides a reference period of 40 calendar days for self-payment. A calendar-only calculation for the 2026 quarters puts the 40th day on 10 May, 9 August, 9 November 2026 and 9 February 2027. This does not establish that the deadline moves to a working day: before paying, check the current rule for a non-working day, your bank’s schedule and the State Tax Service payment details. Report annual income in a tax return; check the official notice for the 2026 reporting year for the next return campaign’s deadlines.

For example, a private tenant paid the owner UAH 60,000 in the first quarter, UAH 90,000 in the second, UAH 0 in the third and UAH 30,000 in the fourth for an apartment on Kyiv’s left bank. If this is all taxable income, the annual tax base is UAH 180,000, personal income tax is UAH 32,400 and the military levy is UAH 9,000, for a total of UAH 41,400. Allocate both income and payments by quarter instead of deferring the entire amount until the annual return.

Steps to take

Gather the lease agreement, bank statements, receipts and amendments. List the date each payment was actually received according to the Ukrainian calendar. Do not assign a receipt to a quarter only because the contract names that month: an advance, late payment or partial payment changes the quarterly allocation.

Separately mark transfers for utilities and the security deposit. For reimbursements paid to the owner, compare the State Tax Service position with the contract and account statement. For the deposit, establish what actually happened: it was refunded, retained or credited toward rent. If the payment has a mixed or disputed purpose, do not invent a tax base from the transfer description.

Calculate personal income tax and the military levy separately for each quarter. Round each amount to the nearest kopeck and add the quarterly amounts for the annual total. Check current payment details and payments in the State Tax Service e-cabinet. If the owner is registered in Kyiv region, do not assume that the payment details for Kyiv city match the owner’s tax account. Keep the receipts for the annual return.

What to check before filing

Confirm that the tenant really is a private individual who is not acting as a tax agent. If the apartment is in Kyiv but the owner is registered in the region, or vice versa, determine the tax jurisdiction using your State Tax Service account details rather than the apartment address. Do not reuse details from an old payment without checking them.

The annual return should match actual receipts and amounts already paid. If the lease ends partway through the year, separately check the notice period for terminating the lease and the final settlement with the tenant. Returning the keys by itself does not prove that the deposit was refunded or finally credited.

When to consult a lawyer

A review is especially useful if the tenant pays utility costs through the owner, part of the deposit was retained, the apartment is jointly owned or the tenant’s status changed during the year. A lawyer can review the contract terms and compare them with the transfers before you establish the tax base for quarterly payments and the annual return.

Documents

What to prepare

Residential lease agreement and amendments covering rent, utility payments and the security deposit.
Bank statements or receipts showing the dates money was actually received in 2026.
Explanations and evidence concerning utility reimbursements and the refund or crediting of the deposit.
Quarterly payment receipts and State Tax Service e-cabinet records to reconcile against the annual return.
Evidence of the tenant’s status and the owner’s tax residence if either is unclear.

Risks

Common mistakes

Excluding utility reimbursements paid to the owner merely because they are called reimbursements.
Automatically including or excluding the deposit without finding out whether it was refunded or credited toward rent.
Counting income by the month named in the contract instead of the date money was actually received.
Treating a quarterly payment as a substitute for annual reporting or paying using details from an old receipt.

Official sources

Tax Code of Ukraine: Articles 167, 170.1, 49, 57, 179 and Subsection 10Sets out the taxation of private rentals, rates, quarterly payment and annual reporting.
State Tax Service guidance on rentals between individualsExplains self-payment based on income actually received when the tenant is a private individual.
State Tax Service guidance on utility reimbursementsExplains why a reimbursement paid to the owner is included in the owner’s income.
State Tax Service guidance on the landlord’s quarterly payment deadlineConfirms the reference period of 40 calendar days after the end of a quarter.
State Tax Service: 2026 income tax return campaignExplains the current rates and annual reporting procedure; check the next campaign’s deadlines before filing.

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 8 October 2026. The material depends on the documents and circumstances of the specific case.

Frequently asked questions

What taxes does an owner pay on a private apartment rental?

In the described case, a tax resident pays 18% personal income tax and a 5% military levy on taxable income. If the tenant is a sole proprietor or legal entity, check the tax agent rules separately.

Can utility payments be left out?

The State Tax Service includes in income a reimbursement the tenant transfers to the owner. Do not exclude it automatically; compare the payment method and contract terms with the account statements.

What should I do with the security deposit?

Check whether the payment was refunded, retained or credited toward rent. The label in the contract alone is not enough to determine its tax treatment.

When should I pay tax for a quarter?

The reference period is 40 calendar days after the end of the quarter. Before transferring funds, check the current rule for moving a deadline that falls on a non-working day and confirm the State Tax Service payment details.

Do I need to file a return if I have already paid quarterly?

Yes. Report annual rental income in a return under the rules for the relevant reporting year. Keep quarterly receipts to reconcile the amounts paid.

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