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Cal­cu­la­torpre­lim­i­nary cal­cu­la­tion

Pension fee for real estate

Check the 1% pension levy on a home purchase

Enter the agree­ment type, prop­er­ty, price, pre­vi­ous ways the home was ac­quired, and avail­able ev­i­dence. The tool does not certify that the home is truly a first home: it sep­a­rates the 1% cal­cu­la­tion from doc­u­men­tary ver­i­fi­ca­tion of the ex­emp­tion before a Kyiv no­tar­i­al trans­ac­tion or after payment.

Legal workflow with calculations and documents
Current
Sep­tem­ber 20, 2026
Format
Online
Value
0 ₴
Online tool

Check the rate, exemption, and refund

The con­clu­sion depends not only on the price, but also on the type of agree­ment, the home’s ac­qui­si­tion history, the housing queue, and the com­plete­ness of the ev­i­dence.

This tool checks the levy only for a sale and pur­chase agree­ment. The buyer ac­quires real estate under a trans­ac­tion for con­sid­er­a­tion.

The first-pur­chase ex­emp­tion applies to housing, not any first real estate prop­er­ty. We check the first-home ex­emp­tion and housing reg­is­ter status.

The tool is in­tend­ed for an or­di­nary pur­chase by an in­di­vid­ual; in­sti­tu­tion­al ex­emp­tions are an­a­lyzed sep­a­rate­ly. We check an in­di­vid­ual’s per­son­al pur­chase of housing.

Enter a pos­i­tive value to the nearest kopeck. The base here is the value stated in the con­tract.

Have you previously acquired housing by any means?

Select all facts. Not owning a home now does not undo a prior ac­qui­si­tion.

Are you on the housing register?

Status must be con­firmed by a current doc­u­ment from the com­pe­tent au­thor­i­ty.

Which evidence is already available?

A self-de­c­la­ra­tion is not enough. The origin of the pri­va­ti­za­tion cer­tifi­cate may depend on the history and place of res­i­dence.

Has 1% already been paid?

If yes, the pos­i­tive doc­u­men­tary sce­nario shows the ad­min­is­tra­tive refund process, not a promise of an outcome.

Preliminary conclusion

Document review required
Preliminary conclusionDocument review required

No prior ac­qui­si­tion is re­port­ed, but the ev­i­dence is in­suf­fi­cient. Do not treat this answer as au­to­mat­ic con­fir­ma­tion that this is the first home.

Missing: full in­for­ma­tion from the Rights Reg­is­ter and archival records; ev­i­dence of pri­va­ti­za­tion history

Formula: 4 000 000,00 UAH × 1% = 40 000,00 UAH

Next step: Request the missing in­for­ma­tion and check the package with the notary; if 1% has already been paid, also check with the ter­ri­to­r­i­al office of the Pension Fund of Ukraine.

Im­por­tant: The checker does not create an ex­emp­tion, replace reg­istry checks, or guar­an­tee a refund or pro­cess­ing time.

Contract value
4 000 000,00 UAH
Baseline 1%
40 000,00 UAH
Preliminary amount payable
Not spec­i­fied
Ground
First home pur­chase

The brief summary is easy to paste into a message to a lawyer or save for your­self.

How the 1% and exemption check works

For a real estate sale and pur­chase trans­ac­tion, the general cal­cu­la­tion base is 1% of the value stated in the con­tract. The tool cal­cu­lates this amount to the kopeck and only then checks housing ex­cep­tions.

The first-home ex­emp­tion applies to a citizen’s first ac­qui­si­tion of housing. A pre­vi­ous­ly ac­quired apart­ment, house, or share through pur­chase, pri­va­ti­za­tion, in­her­i­tance, gift, or as part of marital prop­er­ty matters even if it is no longer owned.

A sep­a­rate ground applies to a citizen on a housing waiting list who buys a home. Doc­u­ments are re­quired for both branch­es: the checker’s answers in­di­cate the route but are not ev­i­dence for a notary or the Pension Fund.

Methodology

Calculation methodology

Method­ol­o­gy for re­view­ing the rate and ev­i­dence

  1. Exclude agree­ments that are not sales, special buyer cat­e­gories, and a sep­a­rate land pur­chase.
  2. We cal­cu­late 1% of the con­trac­tu­al value in whole kopecks with trans­par­ent round­ing.
  3. For housing, check all stated methods of prior ac­qui­si­tion, not only a pre­vi­ous pur­chase.
  4. We sep­a­rate­ly check the basis for the housing waiting list and whether sup­port­ing doc­u­men­ta­tion exists.
  5. We cannot confirm el­i­gi­bil­i­ty without a full reg­istry and pri­va­ti­za­tion check or a housing reg­is­ter doc­u­ment.
  6. If the fee has already been paid, we show the ad­min­is­tra­tive route: Pension Fund of Ukraine → filing → Trea­sury, without guar­an­tee­ing the time­frame or outcome.
Example

Example: apartment in Kyiv with archival history

The buyer is en­ter­ing into an agree­ment for an apart­ment in Kyiv worth UAH 6,750,000. They have not bought a home, but were reg­is­tered for part of their life in a pri­va­tized family apart­ment, so they are gath­er­ing in­for­ma­tion from several sources.

  • Con­tract value: UAH 6,750,000
  • Base­line 1%: UAH 67,500
  • No prior home ac­qui­si­tion re­port­ed
  • Full reg­is­ter in­for­ma­tion is avail­able; pri­va­ti­za­tion history has not yet been con­firmed

The checker does not show UAH 0; it returns “doc­u­ment review re­quired” and a risk amount of UAH 67,500.

Only after com­par­ing the current Reg­is­ter of Rights with archival and pri­va­ti­za­tion records can the ex­emp­tion be pre­lim­i­nar­i­ly as­sessed; the place of reg­is­tra­tion alone does not prove whether the right was ac­quired.

Documents

Documents for the notary or a refund

  • Draft or no­ta­rized sale and pur­chase agree­ment stating the prop­er­ty value.
  • Full in­for­ma­tion from the State Reg­is­ter of Pro­pri­etary Rights, in­clud­ing its archive com­po­nent.
  • Doc­u­ments showing non-use of housing vouch­ers or other ap­pro­pri­ate in­for­ma­tion about pri­va­ti­za­tion history.
  • Proof of housing reg­is­ter status if the ex­emp­tion is claimed on this basis.
  • Buyer’s pass­port or ID card and tax number.
  • For a refund: payment doc­u­ment, ap­pli­ca­tion, bank details, and the com­plete package of ev­i­dence sup­port­ing the ex­emp­tion.

Official sources

Prepared
The method­ol­o­gy was pre­pared by the website ed­i­to­r­i­al team based on of­fi­cial legal and in­for­ma­tion­al sources.
Checked
A lawyer re­viewed the logic without pub­lish­ing per­son­al data.
Important
The result is pre­lim­i­nary: a notary or ter­ri­to­r­i­al Pension Fund office as­sess­es your actual doc­u­ments, not the answers in the form.

Current as of . The cal­cu­la­tion is pre­lim­i­nary and depends on the doc­u­ments and cir­cum­stances.

Frequently asked questions

Frequently asked questions

Is it enough simply to state that this is my first apartment?

No. For the pre­lim­i­nary pos­i­tive branch, the checker re­quires no prior ac­qui­si­tion of any kind and reg­istry and pri­va­ti­za­tion ev­i­dence to be ready. A notary or the Pension Fund of Ukraine checks the actual doc­u­ments.

Is an inherited or gifted apartment included?

Yes, prior ac­qui­si­tion by in­her­i­tance or gift matters when check­ing a first home pur­chase, as do pur­chase, pri­va­ti­za­tion, or a share in marital prop­er­ty.

Does having no home now exempt the claimant from the fee?

No. The absence of a current own­er­ship record does not by itself prove that the home was never ac­quired earlier. That is why a more com­plete doc­u­men­tary history is needed.

What to do if 1% has already been paid?

If an ex­emp­tion is con­firmed, apply to the ap­pro­pri­ate ter­ri­to­r­i­al office of the Pension Fund of Ukraine with an ap­pli­ca­tion, payment doc­u­ment, con­tract, iden­ti­fi­ca­tion and banking details, and proof of the ex­emp­tion. The Trea­sury refunds the funds based on a sub­mis­sion from the con­trol­ling au­thor­i­ty.

Is there a guaranteed repayment period?

The tool does not es­tab­lish or promise a fixed period. The du­ra­tion depends on the com­plete­ness of the doc­u­ments, review by the Pension Fund of Ukraine, prepa­ra­tion of the sub­mis­sion, and its pro­cess­ing by the Trea­sury.

Can the exemption apply to the first purchase of land?

The ex­emp­tion is stated for a citizen who is ac­quir­ing housing for the first time. A land plot without a res­i­den­tial build­ing should not au­to­mat­i­cal­ly be treated as such a case.

Related tools
Refund of earnest moneyContract deposit refund calculatorShows: a scenario-based preliminary refund amount and any excess of proven losses.Sale of a share by a co-ownerDeadline calculator for notice of sale of a shareShows: one month for real property or 10 calendar days for movable property.Spouses’ propertyMarital property division calculatorShows: target shares, actual distribution, and estimated compensation.
Related publications
Practical guideHow to avoid or recover the 1% pension fee on a home purchaseStep by step, learn how to verify the 1% exemption for a first home purchase, prepare evidence and apply to the Pension Fund of Ukraine for a refund.

Free initial con­sul­ta­tion

Need to check the exemption before a Kyiv transaction or reclaim 1%?

Send the doc­u­ments so we can review the history of ac­quir­ing the home, whether the archived records are suf­fi­cient, and the correct ter­ri­to­r­i­al route through the Pension Fund of Ukraine, without promis­ing an au­to­mat­ic refund.

  • the cal­cu­la­tor result can serve as a ref­er­ence for a con­ver­sa­tion
  • doc­u­ments, dead­lines, or con­tract terms may change the con­clu­sion
  • briefly de­scribe the cir­cum­stances in the form if needed