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In short: In Ukraine as of 2026, buying a home runs through a notary: the contract is a notarial deed and ownership is registered in the State Register of Real Property Rights. On a sale, the seller may owe personal income tax — 0% on the first residential sale of the year if held over 3 years (or inherited from a close relative), 5% on a first sale held under 3 years, and 18% on further sales or commercial property — plus a 5% military levy whenever income tax applies. The buyer typically pays a 1% pension fund contribution, and a 1% state duty also applies. Owners of larger homes pay an annual real estate tax set by local councils, capped at 1.5% of the minimum wage per square metre (up to about UAH 129.71/m² for 2026), with the first 60 m² of a flat or 120 m² of a house exempt. Martial law adds special registration rules and an eRecovery compensation scheme for war-damaged housing.

Property and housing in Ukraine: buying, renting and taxes

Kontoo editorial team · Updated 06/29/2026 · 7 min read

Owning or renting a home in Ukraine in 2026 means dealing with a notary-led system and a tax framework that has been reshaped by the full-scale war. There is a small annual tax on larger homes, a set of taxes and duties triggered when a property changes hands, and special martial-law rules for registering ownership. This lesson lays out how the pieces fit together and what the headline numbers are as of 2026. It is educational background, not legal or tax advice — confirm any figure that affects you with the official source, because war-time rules change often.

  • Decide buy or rent. Most home purchases in Ukraine are cash secondary-market deals; mortgage lending is limited, though the state-backed eOselia (єОселя) programme offers subsidised loans to defined groups. Renting is typically a private contract between landlord and tenant.
  • Use a notary. A purchase contract must be a notarial deed, and ownership must be entered in the State Register of Real Property Rights (Державний реєстр речових прав). The notary checks title, certifies the deed, and usually files the registration.
  • Settle the transaction taxes and duties at signing. The seller may owe personal income tax and a 5% military levy; the buyer normally pays a 1% pension fund contribution; a 1% state duty also applies. Notary and appraisal fees come on top.
  • Pay the annual real estate tax if it applies. Owners of homes above the exempt size receive a tax notice (by 1 July for the prior year) from the State Tax Service (ДПС) and pay the amount set by their local council, capped by law.

What matters

Property in Ukraine is a notary-centred system. Whether you buy a flat, a house or land, the sale contract must be executed as a notarial deed, and the change of ownership only becomes legally effective once it is entered in the State Register of Real Property Rights. The notary verifies the seller's title, certifies the agreement, and typically performs the registration on the spot, which is why the notary — not a separate conveyancing lawyer — is the central figure in a Ukrainian deal. When a property changes hands, several charges can apply. On the seller's side, personal income tax depends on history: the first sale of residential property in a calendar year is taxed at 0% if it was owned for more than three years or inherited from a close (first-degree) relative; a first sale held under three years is taxed at 5%; and any further sale in the same year, or a sale of commercial property, is taxed at the standard 18%. Whenever income tax is actually due, a 5% military levy is added on top — raised from 1.5% during the war and scheduled to drop back once martial law ends. On the buyer's side, the main charge is a 1% mandatory contribution to the Pension Fund, paid before the deed is notarised (a first-home purchase can be exempt if documented). A 1% state duty also applies to the transaction; in law it falls on the seller, but in practice the parties often split or renegotiate who pays. Notary fees (commonly around 0.5–1% of value) and an official appraisal are additional. Holding a home carries a small annual real estate tax (податок на нерухоме майно), but only above a generous size threshold. The first 60 m² of an apartment, 120 m² of a house, or 180 m² across mixed property types is exempt for individuals. Above that, the local council sets the rate, capped by national law at 1.5% of the minimum wage per square metre — with the 2026 minimum wage of UAH 8,647, the ceiling works out to about UAH 129.71 per square metre of taxable area per year. Very large homes carry an extra flat charge of UAH 25,000 per year for an apartment over 300 m² or a house over 500 m². The State Tax Service sends a notice by 1 July for the prior year, and the tax is then due within 60 days of receiving the notice. The war shapes everything around registration. During martial law only authorised notaries and registrars handle registration, with special arrangements for property in occupied or front-line regions; some services run through the Diia portal. Crucially, getting damaged or destroyed housing recorded in the State Register is the gateway to the eRecovery (єВідновлення) compensation programme, so up-to-date registration matters more than ever. Because these rules are amended frequently, treat the figures here as a 2026 snapshot and confirm current values before acting.

ExampleImagine selling a flat for UAH 2,000,000 in 2026, owned for two years, and it is your only sale this year. Because it was held under three years, the first-sale 0% relief does not apply, so income tax is 5%: 2,000,000 × 5% = UAH 100,000. The military levy is also 5% because income tax is due: 2,000,000 × 5% = UAH 100,000. Together the seller's transaction taxes are about UAH 200,000. The buyer separately pays the 1% pension fund contribution: 2,000,000 × 1% = UAH 20,000, plus the 1% state duty and notary fees. (Rounded and illustrative; tax can sometimes be computed on the gain rather than the full price where purchase documents exist. As of 2026 — check the official source when in doubt.)
Before committing to a purchase or a mortgage under eOselia, map the one-off costs (taxes, duties, notary) and the ongoing budget (any annual real estate tax, utilities, repairs) so the numbers are realistic. You can model how a down payment or savings might grow over time with the Kontoo compound-interest calculator at /compound-interest-calculator. For the binding rules and current figures, check the State Tax Service at tax.gov.ua and the Diia portal at diia.gov.ua.

Checklist

  • A purchase contract must be a notarial deed, and ownership is only valid once registered in the State Register of Real Property Rights.
  • On a sale, the seller's income tax is 0% (first residential sale of the year, held over 3 years or inherited from a close relative), 5% (first sale held under 3 years), or 18% (further sales / commercial).
  • A 5% military levy applies whenever income tax on the sale is due — a war-time rate raised from 1.5% and set to revert after martial law ends.
  • The buyer normally pays a 1% pension fund contribution; a 1% state duty also applies; the annual real estate tax only hits homes above the 60 m² flat / 120 m² house exemption.

Common myths

Myth: Selling my home always triggers a big tax bill.

Reality: Not if it qualifies for the first-sale relief: a

Sources

Frequently asked questions

Do I always pay tax when I sell my home?

No. As of 2026, your first sale of residential property in a calendar year is free of personal income tax if you have owned it for more than three years, or if you inherited it from a first-degree relative. In that case no military levy is due either. Tax (5% or 18% income tax plus a 5% military levy) applies to a first sale held under three years, to additional sales in the same year, and to commercial property.

Why is the military levy 5% and not 1.5%?

Ukraine raised the military levy on most personal income — including taxable income from property sales — from 1.5% to 5% under Law No. 4015, effective 1 December 2024, to fund the armed forces during the war. The law states that from 1 January of the year after martial law ends, the rate returns to 1.5%. So the 5% figure is a war-time level, not a permanent one.

Can I buy or register property if it is in an occupied or front-line region?

Registration of new rights for property in temporarily occupied territory is generally suspended, but during martial law you can approach any notary or administrative service centre (ЦНАП) in Ukraine-controlled territory for matters concerning property in war-affected regions, and some online registration runs through Diia. Rules change frequently — verify current procedures with the Ministry of Justice or Diia before relying on them.

Related lessons

Income tax in UkraineFiling a tax return in UkrainePension in Ukraine

All lessons · Glossary · Editorial · Kontoo does the math and explains – this is general education, not tax, legal or financial advice.

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