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What other tax or taxes (if any) are payable by the seller on the disposal of a property?

For corporate sellers, proceeds from the sale of a property are subject to corporate income tax at the rate of 18% (or, if they opted to be users of a simplified tax system – 3% or 5%, as the case may be, of the sale revenues).

Individual sellers pay so-called “military contribution” at the amount of 1.5% of the transfer value (however, it is waived if exemption for payment of personal income tax applies). 

Individual buyers of real property (other than land) pay 1% contribution to the State Pension Fund of Ukraine.

Finally, although it is not a plain tax, 1% of the transfer value is payable as state duty (or its equivalent). This payment is negotiable in the sense that it can be split between the buyer and seller.

23.10.2019

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