2026 Income Declaration in Ukraine: What Taxes Apply to Inherited and Sold Property.

The 2026 Income Declaration Campaign

According to Novyny.live: Ukraine’s 2026 income declaration campaign is now underway, covering earnings from real estate—particularly sales and inheritances. Citizens are required to report their income and pay taxes at rates that vary based on factors such as transaction type and property ownership duration.

Taxes on Inherited and Sold Real Estate

Inheritance tax rates differ depending on the situation. Total taxes on inherited property can reach up to 23%. For inheritances from distant relatives, the personal income tax (PIT) is 10%. In the case of foreign inheritances, the rate is 18% PIT plus a 5% military levy. Therefore, individuals receiving inherited property must be aware of these percentages when planning their financial obligations.

Regarding property sales, new rules effective from the start of 2026 state that if the owner has held the property for more than three years, no taxes are due. However, for the first sale of a property held for less than three years, a 10% tax applies (5% PIT + 5% military levy). For a second sale, the rate is also 10% regardless of ownership duration. For third and subsequent sales, the tax rate rises to 23% (18% PIT + 5% military levy).

Every citizen with real estate income must keep these declaration deadlines in mind:

• Property and income declarations must be submitted by May 1.
• Tax liabilities must be paid by August 1.

Meeting these deadlines is crucial to avoid fines and other complications related to late tax payments.

In short, Ukrainians should closely follow the updated 2026 income declaration rules and account for the varying tax rates on inherited and sold property. Understanding these details helps prevent financial difficulties and ensures compliance with the law. It is also vital for citizens to file their declarations and pay taxes on time, as this can affect their financial standing and the legality of real estate transactions.