The 2026 Guide to Gifting an Apartment in Ukraine: Costs and Tax Implications.

Gifting an Apartment in Ukraine: The Process

According to Novyny.live: In Ukraine, a deed of gift has become a common method for transferring apartment ownership. However, the process of formalizing this agreement often involves significant and sometimes unexpected expenses. For 2026, the total cost to complete a deed of gift ranges from 8,500 to 10,000 Ukrainian hryvnias (UAH). This sum covers notary services, state duty, registration, and property valuation.

Breakdown of Gifting Expenses

When gifting an apartment to close relatives, the minimum cost falls between 8,500 and 10,000 UAH. The primary expenses include:

• Notary services - from 4,000 UAH;
• State duty - 1% of the apartment's appraised value;
• Registration fee - approximately 330 UAH;
• Property valuation - from 1,500 to 2,500 UAH.

When gifting to first- and second-degree relatives, the recipient is exempt from paying Personal Income Tax (PIT) and the military levy. If the apartment is gifted to a non-relative, however, a 5% PIT and a 5% military levy apply. For example, on an apartment valued at 2 million UAH, these taxes would total 200,000 UAH. If either the donor or the recipient is a non-resident of Ukraine, the PIT rate rises to 18%, plus the 5% military levy. This legal framework is designed to regulate property transfers while preventing tax evasion.

It is also crucial to consider that a fictitious gift agreement, used to disguise a sale, can be declared void by a court, leading to back taxes and penalties. As expert Halyna Nenchenko noted:

“If a court establishes that a deed of gift was executed to conceal a sale, the agreement may be deemed invalid.”

Therefore, before deciding to gift an apartment, it is essential to carefully assess all costs and potential tax liabilities to avoid unforeseen financial burdens. A thorough understanding of every aspect of this process helps prevent future legal and financial issues, promoting greater transparency and security in Ukraine's real estate transactions.