UkraineTaxes

An apartment can be sold tax-free after 3 years of ownership if it is the first sale in the year

The first sale in a year of a home owned for more than 3 years is not taxed, and no military levy is paid either. The second sale in a year: resident 5%, non-resident 18%; the third and later sales 18%; plus the 5% military levy; the tax is paid before notarisation.

What this changes in the calculation

Selling an apartment in Ukraine after 3 years: 0; earlier: 5 plus 5%.

Source: PwC Worldwide Tax Summaries
Status: verified
Published: October 31, 2026

Calculate an apartment in Ukraine

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