Calculatorpreliminary calculation
Inheritance tax
Inheritance tax calculator for 2026
Enter the documented value, relationship, tax residency, and special status. The calculator applies only to inheritance received in 2026, does not value property, and stops calculations in cross-border or uncertain cases.
Preliminary calculation of the tax burden
Amounts are calculated in whole kopecks. Personal income tax and the military levy are rounded separately to the nearest kopeck using half-up rounding.
The matrix has been checked only for income received as an inheritance in 2026.
Do not subtract debts, notarial expenses, or registration costs. The tool does not value property.
This concerns tax residency, not citizenship, place-of-residence registration, or the address of the property.
The first and second inheritance classes are not the same as the first and second degrees of kinship for tax purposes.
The type of asset matters for certain special zero rates.
Select the status only if it is documented as of the date the inheritance was received.
For a branch with a non-zero rate and no confirmed tax base, the calculator deliberately does not show a tax amount.
Estimated result
Preliminary calculationFormula: 1 000 000,00 UAH × 0% + 1 000 000,00 UAH × 0% = 0,00 UAH
Declaring income for 2026: As a general rule, a resident files an annual tax return by May 1, 2027 and pays the declared liabilities by August 1, 2027. Check whether a filing obligation or special payment procedure applies to your situation.
Calculation limits: The calculator does not determine market or appraised value, deduct debts or expenses, or analyze double-taxation treaties.
- Personal income tax
- 0% · 0,00 UAH
- Military levy
- 0% · 0,00 UAH
- Estimated balance after taxes
- 1 000 000,00 UAH
- Tax branch
- Zero rate for first- or second-degree relatives
The brief summary is easy to paste into a message to a lawyer or save for yourself.
How inheritance tax is determined
In a domestic case where both the deceased and the heir are Ukrainian tax residents, family members in the first and second degrees of kinship inherit at a zero personal income tax rate. The calculator also charges no military levy on this zero-rated base.
For another resident heir inheriting from a resident deceased person, the tool applies 5% personal income tax and 5% military levy to the documented taxable value. Each payment is calculated and rounded separately.
Certain assets of people with special status are subject to a zero rate. If either party is a non-resident or the classification is unclear, the numeric calculation stops.
Calculation methodology
Calculation methodology
- We check that the inheritance was received in 2026 and both parties are Ukrainian tax residents.
- We check the degree of kinship, type of property, and specially documented status.
- Select the branch: family zero rate, special zero rate, or 5% personal income tax plus 5% military levy.
- The branch with a non-zero rate requires a documented taxable value.
- We calculate each obligation in kopecks, round it separately and show a transparent total.
Example for an heir who is not a close relative
In 2026, a resident of Ukraine inherited an apartment in Kyiv from a resident of Ukraine who was not a family member of the first or second degree of kinship.
- Documented taxable value: UAH 1,000,000
- Heir and decedent: Ukrainian residents
- Relationship: another person
- Special status: none
Personal income tax 5% — UAH 50,000; military levy 5% — UAH 50,000; total — UAH 100,000. The notional balance after these taxes is UAH 900,000.
The example is not an apartment valuation and does not account for debts, notarial costs, residency disputes, or other estate assets.
Documents and data for review
- Certificate of inheritance and inheritance case documents.
- Documents proving family relationship: birth, marriage, adoption, or name changes.
- Documents for determining both parties’ tax residence.
- Document showing the taxable value of each inherited asset.
- Proof of disability or child status if a special zero rate is claimed.
- Tax return and payment documents if there is an obligation to report and pay.
Official sources
- Tax Code of UkraineSubparagraph 14.1.263, Articles 167, 174, and 179, and paragraph 16-1 of subsection 10, Section XX establish kinship, rates, filing duties, and the military levy.
- Section IV of the Tax Code on the State Tax Service portalOfficial tax authority text on personal income tax, inheritance and annual reporting.
- Law of Ukraine No. 4835-IXLegislative basis for tax regulation changes current in 2026.
- State Tax Service guidance on inheritance taxationPractical official explanation of rates based on relationship and residency.
- State Tax Service guidance on declaring an inheritanceOfficial guidance explains the duty to file a tax return and pay tax liabilities.
- Prepared
- The methodology was prepared by the website editorial team based on official sources.
- Checked
- The calculation has been reviewed by a lawyer; no personal data was published.
- Important
- The tool provides a preliminary tax reference and does not replace checking residency, kinship, the property, and documents establishing its value.
Current as of . The calculation is preliminary and depends on the documents and circumstances.
Frequently asked questions
Who is a first-degree relative?
For tax purposes, these are the individual’s parents, husband or wife, and children, including adopted children. Do not substitute the inheritance order for this list.
Who is a second-degree relative?
Full siblings, maternal and paternal grandparents, and grandchildren. Kinship must be confirmed by documents.
Why is the result 10% for another heir?
For a domestic transaction between residents, the calculator separately charges 5% personal income tax and a 5% military levy. These are two obligations, not one tax rate.
Can an approximate market price for the apartment be entered?
For a branch with a non-zero rate, no. The tool requires a documented taxable value and does not appraise property.
Are the deceased’s debts or notary expenses deducted?
This calculator does not deduct them. It multiplies the taxable value entered by the applicable rates; debts, expenses, and the composition of the estate are analyzed separately.
What to do if the deceased or heir is a non-resident?
Do not use the internal numerical result. Separately check tax residency, the 18% personal income tax rate and 5% military levy, the payment date, and any applicable international treaty.
Free initial consultation
Need to check the tax before formalizing an inheritance?
Submit an application if you need to check kinship, residency, valuation, and reporting requirements for an inheritance case in Kyiv or Kyiv Oblast.
- 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