As of October 2026 a seller of residential property in Ukraine deals with two payments: personal income tax and the military levy. Everything else paid at the closing is a fee or a service rather than the seller tax, and those are covered separately below.
One rule governs the rest: the levy is charged only where the tax is charged. If the income tax is zero, the levy is zero too.
When nothing is due
If this is the first sale of property in the calendar year and the property has been owned for more than three years, the income tax rate is zero and the levy is zero. That is the most common situation in an ordinary deal, which is why many sellers never meet the tax at all.
The three year period runs from the date ownership was acquired. For inherited housing the three year rule works differently, and that is a separate conversation to have with the notary before the closing.
A first sale with less than three years of ownership
Here both payments arise: five per cent income tax and a five per cent military levy. Together that is ten per cent of the base, and the base is the contract price but not below the appraised value.
The military levy was raised to five per cent, and that is the important recent change: older calculations used a lower figure, so online calculators understate the total.
Second and further sales in one year
From the second sale in the same calendar year the income tax is eighteen per cent plus the five per cent levy, and the length of ownership no longer matters. For an owner of two properties that means one practical thing: where the timing allows, the second deal is moved to January of the next year.
That is lawful saving rather than a scheme: the year is the calendar year, and moving a deal across it restores the first sale relief.
Three worked examples
First case. The flat was bought eight years ago and is the first sale this year. No income tax, no levy. What remains is the valuation, the notary fee and the mandatory pension fund contribution, which by the general rule the buyer pays.
Second case. The flat was bought a year ago and is being sold now. The three year rule is not met, so both payments arise: ten per cent of the base together. If the purchase documents survive, the base can in a number of cases be reduced by the acquisition cost, and that is settled with the notary before the closing.
Third case. Two flats are sold in the same calendar year. The first is tax free by the general rule, the second carries eighteen per cent tax and the five per cent levy regardless of how long it was owned. Where the timing allows, the second deal moves to January.
What the tax is calculated on
The base is the contract price but not below the appraised value. The valuation comes from a certified appraiser, the report is registered in the single state database, and the notary checks that registration number rather than the printed report.
Because of that, understating the price in the contract does not work: the notary compares it with the valuation and a lower figure will not pass. Where a loan is involved, the bank uses the same valuation.
Who pays and when
The seller pays the tax and the levy, and it has to be done before the notary certifies the contract: without proof of payment the deal is not certified. Keep two copies of the receipts, as one stays in the notary file.
Where there are several sellers, each calculates their own share separately, and the relief is assessed per seller: one co owner may owe nothing while another pays the full rate.
What to prepare in advance
The document proving the date ownership was acquired, because the three year period runs from it. Documents on the acquisition cost if you still have them. Your tax number. And the answer to one question: whether you have sold other property this year, because the rate depends on it.
If you sell through an attorney, the power of attorney must expressly include the right to receive money: without it the notary stops the deal on the day of signing.
Questions and answers
How much does a seller pay in 2026?
A first sale in the year with more than three years of ownership: nothing. A first sale with less than three years: five per cent income tax plus a five per cent levy. A second sale in the year: eighteen plus five.
Is the military levy charged when the income tax is zero?
No. The levy is charged only together with the tax.
What is the tax calculated on?
The contract price, but not below the appraised value from a registered appraiser report.
When is it paid?
Before the notary certifies the contract: without proof of payment the deal is not certified.
Can the second deal be postponed to pay less?
Yes, if the timing allows: the year is the calendar year, and a second deal in January counts as a first sale again.
Who calculates the tax when there are several owners?
Each co owner separately, and the relief is assessed per owner.
As of October 2026. The rates were checked against the tax service guidance and specialist sources on the date of publication; if the law changes we will update this page and set a new date. Before a closing it is worth checking your case together with the notary as part of legal support, and we order the valuation through property valuation.
We will shortlist options for your budget and guide the deal from the first viewing to signing.
