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Cal­cu­la­torpre­lim­i­nary cal­cu­la­tion

Taxes on the sale of res­i­den­tial prop­er­ty

Tax calculator for selling an apartment or house

Selling a com­plet­ed apart­ment or house in Kyiv? Enter the price, of­fi­cial val­u­a­tion, ac­qui­si­tion date, and number of sales in 2026. The tool shows a pre­lim­i­nary amount only for clearly defined con­di­tions; check the prop­er­ty history and doc­u­ments before the trans­ac­tion.

Legal workflow with calculations and documents
Current
October 6, 2026
Format
Online
Value
0 ₴
Online tool

Preliminary calculation of personal income tax and military levy

For a res­i­dent of Ukraine selling com­plet­ed housing; all pre­vi­ous sales in that year must have in­volved the same type of prop­er­ty.

Estimated result

Data required

Check the dates and pos­i­tive prices to the nearest kopeck. For the third sale, enter doc­u­ment­ed ex­pens­es or 0.

How the tax base is determined

For the sale of com­plet­ed housing, Article 172 of the Tax Code of Ukraine sets income no lower than the of­fi­cial ap­praised value. So first we select the higher of the con­tract price and the ap­praisal.

The first sale in a cal­en­dar year is exempt if the home was owned for more than three years or was in­her­it­ed. Exactly three years does not mean “more than.” The second sale and the first sale without an ex­emp­tion are taxed at 5% per­son­al income tax and a 5% mil­i­tary levy.

For the third and sub­se­quent sale of non-in­her­it­ed housing, apply 18% and 5% to income after el­i­gi­ble doc­u­ment­ed ex­pens­es. In this branch, current in­her­it­ed housing is subject to 5% and 5% without that de­duc­tion.

Methodology

Calculation methodology

Review pro­ce­dure

  1. We check res­i­den­cy, com­plet­ed res­i­den­tial prop­er­ty, trans­ac­tion type, and the year 2026.
  2. We count only prior sales in the same cal­en­dar year; a mixed history is not as­sessed au­to­mat­i­cal­ly.
  3. We compare the con­tract price with the of­fi­cial val­u­a­tion and de­ter­mine B.
  4. Apply the branch based on order, period of pos­ses­sion, and in­her­i­tance.
  5. For the third sale of non-in­her­it­ed housing, deduct only the entered el­i­gi­ble doc­u­ment­ed ex­pens­es; round per­son­al income tax and the levy sep­a­rate­ly.
Example

Example: sale of an apartment in Kyiv

The owner sells a second apart­ment during the year for UAH 4,100,000. The of­fi­cial val­u­a­tion is UAH 4,250,000; the pre­vi­ous sale also in­volved a com­plet­ed home.

  • Second sale of a com­plet­ed home in 2026
  • Con­tract price: UAH 4,100,000
  • Of­fi­cial val­u­a­tion: UAH 4,250,000

Base UAH 4,250,000; per­son­al income tax UAH 212,500, mil­i­tary levy UAH 212,500, total ap­prox­i­mate­ly UAH 425,000.

If the pre­vi­ous asset was non-res­i­den­tial or its val­u­a­tion was pre­pared dif­fer­ent­ly, this example cannot be applied to the trans­ac­tion without review.

Documents

What to check before seeing a notary

  • Doc­u­ment proving title to and the ac­qui­si­tion date of the current home.
  • Con­tract price and of­fi­cial doc­u­ment stating the ap­praised value.
  • Con­tracts for all real estate sales in 2026 to check their se­quence and prop­er­ty types.
  • Cer­tifi­cate of in­her­i­tance if the current home was in­her­it­ed.
  • Initial doc­u­ments sup­port­ing el­i­gi­ble ac­qui­si­tion costs, if a de­duc­tion is claimed.
  • Doc­u­ments con­cern­ing tax res­i­dence, if the status needs to be checked.

Official sources

Prepared
The method­ol­o­gy was pre­pared by the website ed­i­to­r­i­al team based on the Tax Code and guid­ance from the State Tax Service.
Checked
The ed­i­to­r­i­al team checked the rates and cal­cu­la­tion branch­es against the cited of­fi­cial sources.
Important
This is an initial es­ti­mate, not a con­clu­sion about a spe­cif­ic no­ta­rized trans­ac­tion.

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

Frequently asked questions

Frequently asked questions

Are three years of ownership enough for the zero rate?

No. The first sale of a home re­quires an own­er­ship period of more than three years. If the home was in­her­it­ed, the three-year re­quire­ment does not apply.

What amount is the base if the valuation is higher than the contract price?

For this cal­cu­la­tion, use the higher amount: sale income cannot be lower than the of­fi­cial ap­praised value.

Can the second sale be reduced by the purchase price?

This cal­cu­la­tor deducts al­low­able doc­u­ment­ed ex­pens­es only in the Article 172 branch for the third and sub­se­quent sale of in­her­it­ed housing.

What if one previous sale involved land or non-residential premises?

Au­to­mat­ic result stopped: the cal­cu­la­tion method and rates for a mixed history must be checked sep­a­rate­ly.

Are notary costs and buyer payments included?

No. The tool shows only the seller’s per­son­al income tax and mil­i­tary levy under the stated con­di­tions.

Related tools
Pension fee for real estateCheck the 1% pension levy on a home purchaseShows: the basic 1%, possible exemption, evidentiary gaps, or refund route.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.
Related publications
Practical guideHow to pay taxes when selling an apartment or houseA step-by-step guide to determining personal income tax and the military levy when selling a completed home, checking its valuation and sale order, and preparing documents for the notary.Practical guideHow to sell a co-owned share without violating the right of first refusalLearn how to notify co-owners about a share sale, prove receipt, wait one month or 10 days, and keep the terms unchanged.

Free initial con­sul­ta­tion

Need to check taxes before a sale in Kyiv?

Provide ac­qui­si­tion, val­u­a­tion, and prior sale doc­u­ments: a lawyer will check the tax route and el­i­gi­ble ex­pens­es before the no­tar­i­al trans­ac­tion.

  • 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