According to the tax service brochure, the levy for domestic tourism is up to 0.5% of the minimum wage per person per night (about UAH 43 in 2026), for inbound tourism up to 5%; the rate is set by the local council and paid through agents. From January 1, 2027 income received through platforms is taxed at 10% within the annual threshold and 23% above it, without the military levy; the platform withholds the tax.
What this changes in the calculation
For short letting in Ukraine from 2027: 10% of income received through a platform.
Under NBU Resolution No. 90 of August 10, 2026, the limit on buying non-cash foreign currency and making payments abroad from hryvnia accounts is UAH 200,000 a month, and from foreign currency accounts UAH 500,000 a month.
What this changes in the calculation
Paying for an apartment in Georgia from Ukraine is limited by the NBU limits.
Deposit interest and most passive income are taxed at 18%, plus the 5% military levy in force since December 1, 2024. Income from Finance Ministry government bonds is not subject to income tax. Corporate bonds: 18% plus 5%.
What this changes in the calculation
The full burden on deposits and corporate bonds is 23%; government bonds 0% income tax.
The treaty was signed on February 14, 1997 and entered into force on April 1, 1999: income from letting and selling property may be taxed by the country where the property is located (Articles 6 and 13), and Ukraine credits Georgian tax up to the amount of Ukrainian tax (Article 24). A resident’s foreign income is taxed at 18% plus the 5% military levy; the credit requires a legalised certificate from the Georgian tax authority with a translation.
What this changes in the calculation
A Ukrainian letting an apartment in Georgia: the Georgian 5% is credited; in Ukraine the top-up is to 18% plus the 5% military levy.
Dividends from non-residents, mutual investment funds and non-payers of corporate profit tax are taxed at 9%, from a Ukrainian corporate profit tax payer at 5%, with the 5% military levy added.
What this changes in the calculation
Mutual fund payouts 9% (14% with the military levy); the gain on redemption of units has not been verified.
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%.
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%.