Inheritance Taxation — How Much Percentage Needs to Be Paid in 2025.

Russia has launched a full-scale war against Ukraine, which has affected the lives of many Ukrainians. Some people have left the country, while others have moved their businesses and property abroad. This situation also concerns , which has significant financial implications.

According to information from the of the Zelenopid Territorial Community, the inheritance taxation situation will undergo certain changes in 2025.

What Taxes Must Heirs Pay in 2025

Inheritance is the transfer of property from a deceased person to their relatives or other individuals. Ukrainians can inherit property according to a will or by law. Thus, the inheritance may be subject to personal income tax (PIT). Depending on the degree of kinship and residency, the following rates apply:

• 0% tax — for close relatives
• 5% tax — for distant relatives
• 18% tax — in cases where at least one party (heir or testator) is not a resident of Ukraine.

Is It Necessary to Declare Property Inherited

If the heir pays 5% or 18% PIT, they are obligated to submit an annual income declaration. In cases where the inheritance tax is 0% and there are no other reasons to submit a declaration, declaring is not mandatory.

Additionally, a military tax of 1.5% may be levied on the inheritance, but this payment is not mandatory if the inheritance tax is charged at a rate of 0%.

It is also worth noting that in Ukraine, may be taxed depending on their value, if they truly exceed a certain limit.