Ukraine: 5% tax on rental income applies from October 23, 2026
Law No. 4903-IX was signed on October 22, 2026 and took effect on October 23, 2026. The new wording of para. 170.1.5 of the Tax Code (5% instead of 18% on an individual's rental income) is not among the provisions deferred to January 1, 2027 and applies from the law's entry into force, as confirmed by the tax service on October 23, 2026. The 5% military levy remains. From January 1, 2027 rentals through digital platforms move to a separate regime with a 10% rate.
What this changes in the calculation
Rental income accrued from October 23, 2026: 5% tax plus 5% military levy, 10% in total instead of 23%; income accrued before October 23, 2026: 23%.
- Source
- tax.gov.ua
- Status
- verified
- Published