Property Sale Taxes Increased in Ukraine: How Much You Will Have to Pay.

The Ukrainian real estate market underwent changes at the beginning of 2025. According to the new Tax Code of Ukraine, the military tax on the sale of housing has increased from 1.5% to 5%. Along with other taxes, the total tax burden on sellers amounts to 12%.

When selling an apartment, owners must pay a military tax of 5%, personal income tax - 5% (if the property has been owned for less than 3 years), a contribution to the Pension Fund - 1%, and state duty for notarial certification of the contract - 1%.

The markup considering all factors must not exceed 25%. Every time you make an unjustified markup, you should understand that you are adding at least 4-6 weeks to the period the apartment is on sale.

Experts predict that in 2025, property prices will rise by 10-15%. This is due to new taxes, as well as an increase in cost price, the dynamics of the dollar exchange rate, and rising costs of notarial services.

Real estate market specialists emphasize that sellers will have to reduce profits or risk losing potential buyers due to inflated prices. Updating repairs, purchasing new equipment, and modernizing communications can increase the liquidity of the object.

Selling property in temporarily occupied territories is complicated due to lack of access to state registers.

Property owners in Ukraine must also pay an annual property tax, the amount of which depends on the new minimum wage in 2025.

Previously, we reported how many years one needs to work to save for an apartment.