“Transfer of real estate: Images from Getty Images gift and inheritance of property remain widespread methods of transfer of property in Ukraine. However, receiving housing or land from relatives or third parties often requires the fulfillment of tax liabilities. Let us detail what payments should be paid when making a gift agreement on real estate. Starting in 2025, military gathering for individuals has been increased to […]”, – WRITE: Businessua.com.ua
Transmission of real estate: image from Getty Images
Gifting and inheritance of property remain widespread methods of transfer of property in Ukraine. However, receiving housing or Land from relatives or third parties often requires the fulfillment of tax liabilities. Let us detail what payments should be paid when making a gift agreement on real estate.
Since 2025, the military levy for individuals has increased to 5% (the previous rate – 1.5%). This payment is applied to all types of income, including coures from the sale of property, its lease, transfer to a gift or inheritance.
Special conditions for a close family PIT and military levy are not accrued if real estate is inherited or a gift from relatives of the first or second degree of affinity. In such situations, additional costs are limited only by the payment of the notary’s services.
Agreements between third parties If the parties to the agreement are not relatives, standard rates are used: 5% of PIT and 5% of the military levy, which is 10% of the estimated value of the object.
Rules for non -residents In the event of non -resident participation in the agreement, tax rates are automatically increasing, regardless of the availability of family ties. For such situations, 18% of PIT and 5% of military levy are provided – the total load reaches 23% of the value of the property.
According to the laws of Ukraine, non -residents are recognized:
- foreigners and stateless persons who have a temporary residence permit in the country;
- Citizens of Ukraine with a permanent place of residence abroad, which are temporarily in the territory of the state with the relevant document.
Thus, obtaining property from non -residents through a gift agreement or inheritance is less beneficial due to increased fiscal obligations.
Earlier, the informant reported that before signing the contract of sale is recommended to check the legal cleanliness of the documents and the absence of encumbrances for the object. Such an audit prevents potential legal problems. When purchasing housing in the secondary market, it is advisable to order a comprehensive check, including the analysis of papers and data from the state registers.
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