Calculatorpreliminary calculation
Tax on residential rent
Apartment rental tax calculator for 2026
Are you renting out an apartment in Kyiv to an ordinary individual? Enter taxable receipts for each quarter of 2026. The calculator shows personal income tax, the military levy, and calendar payment guidance separately; check the payment components and your tax status against your documents.
Estimate taxes on rent received
Only for a Ukrainian tax resident who, as a private individual, rents housing to an ordinary individual who is not a tax agent.
Enter the taxable income actually received, to the nearest kopeck; enter 0 if there were no payments in the quarter. Do not automatically exclude the owner’s utility cost reimbursement.
Preliminary calculation for 2026
Data requiredSelect the relevant case and fill in all four quarters with non-negative amounts to the nearest kopeck. Enter 0 if there were no receipts.
What exactly the calculator calculates
For a private individual renting housing to another individual without a tax agent, the landlord calculates and pays the taxes themselves. In the narrow case covered by this tool, the base is the taxable income actually received; it does not substitute a local minimum rent.
Amounts reimbursed by the tenant to the owner for utilities may be taxable income. A refundable security deposit cannot automatically be treated as either income or exempt: check the contract, transfer purpose, and actual refund or set-off.
Estimated payment deadline: within 40 calendar days after the quarter ends. Annual income is also reported in the annual return; check the filing and final payment deadlines under the rules for the relevant reporting year.
Calculation methodology
Calculation procedure
- We confirm both parties are private individuals, the landlord is a resident, and the property is residential.
- Use the contract and statements to allocate taxable amounts actually received in 2026 by quarter according to Ukrainian calendar dates.
- We separately calculate 18% personal income tax and 5% military levy for each quarter, to the nearest kopeck.
- Add quarterly taxes and income for the year, and show the 40th calendar day after each quarter without an unverified shift to a working day.
- Before payment, we check the payment details, income composition, and filing obligation in the Tax Service account.
Example: apartment in Kyiv
The owner of an apartment on Kyiv’s left bank received UAH 60 000 from a private tenant in the first quarter, UAH 90 000 in the second quarter, nothing in the third quarter, and UAH 30 000 in the fourth quarter of 2026.
- First quarter: UAH 60 000; second quarter: UAH 90 000
- Third quarter: UAH 0; fourth quarter: UAH 30 000
- Annual taxable income: UAH 180,000
Annual personal income tax: UAH 32 400; military levy: UAH 9 000; estimated total: UAH 41 400. Separately for the first quarter: UAH 10 800 personal income tax and UAH 3 000 military levy.
If separate transfers reimbursed the owner for utility services, they cannot be excluded solely because of the payment label; a credited deposit also requires analysis.
What to prepare for review
- Residential lease and amendments covering rent, utilities, and the security deposit.
- Bank statements or receipts showing the actual dates money was received in 2026.
- Calculation of quarterly payments, including compensation to the landlord and the return or crediting of the deposit.
- Documents confirming tax residence and tenant status, if uncertain.
- Tax payment receipts, data from the tax authority’s electronic account, and a draft annual return.
Official sources
- Tax Code of Ukraine, Articles 167, 170.1, 49, 57, 179, and Subsection 10Tax base, self-payment, personal income tax and military levy rates, and quarterly and annual procedures.
- Tax Service: tax on residential rent between individualsExplains the limited case of a private landlord and rent actually received.
- Tax Service: reimbursement of utility costs to a landlordExplains why compensation to the owner is not automatically excluded from income.
- Tax Service: deadlines for quarterly self-paymentConfirms the estimate of 40 calendar days after the quarter.
- Prepared
- The methodology was prepared by the website editorial team based on official sources.
- Checked
- The editorial team checked the formula and limits against the cited official sources.
- Important
- The tool provides a preliminary result and does not replace analysis of the agreement and payment documents.
Current as of . The calculation is preliminary and depends on the documents and circumstances.
Frequently asked questions
What rates apply to renting out an apartment privately in 2026?
For the stated case, the reference rates are 18% personal income tax and 5% military levy on taxable income. A different status of the parties changes the procedure.
Should utility cost reimbursement be included?
If the tenant reimburses this amount to the owner, the State Tax Service treats it as the landlord’s income. Check the actual transfers and the agreement terms.
Is a refundable deposit taxable?
The word “deposit” alone is not enough. Find out whether it was returned, credited toward rent, or retained; then determine the tax consequences.
When should quarterly taxes be paid?
The law sets a deadline of 40 calendar days after the end of the quarter. Check the calendar date, any adjustment, and payment details before paying.
Does quarterly payment replace the annual tax return?
No. Income received during the year is reported in the annual tax return under the rules for that reporting year; keep receipts for quarterly payments.
Free initial consultation
Need to reconcile rent payments in Kyiv?
Show the agreement, statements, and terms for utilities and the deposit: a lawyer can help distinguish confirmed income before payment and filing a return.
- 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