FAQ

Are transfers of real estate by individuals subject to income tax?

Yes, transfers of real estate by individuals are subject to personal income tax at the following rates:

• 5% of the property value – in case of sale by residents of Ukraine;
• 18% – in case of sale by non-resident persons.

For residential property, the law provides exemption from the abovementioned tax:

• 0% – if the property owned more than three years and this is first sale in the calendar year.

23.10.2019