Icon
Come back

1 min

12 Mar. 2025

1505

Selling land in Ukraine — how much tax do you have to pay?

Finance
Real estate
Ukraine
Selling land in Ukraine — how much tax do you have to pay?

The sale of a land plot in Ukraine is accompanied by taxes and additional expenses. Find out what taxes you need to pay, how to avoid overpayments, and when preferential terms apply

Before buying, selling or renting real estate, consult with Visit Ukraine lawyers!
Before buying, selling or renting real estate, consult with Visit Ukraine lawyers!
CONTACT


The sale of a land plot in Ukraine is accompanied by a number of tax obligations. It is important to know what taxes are payable and under what conditions benefits are possible. In this article, we will consider all the nuances of taxation when selling land.


🏠 Do you have questions about the rules and taxation of real estate transactions? Visit Ukraine lawyers will help you figure it out!




What taxes should be paid when selling land in Ukraine?


The main taxes for an individual are


1. Personal income tax (PIT) - 5%:

● If the land plot has been owned for more than 3 years or was inherited, no tax is paid.

● For agricultural land acquired through free privatization, a 10-year holding period applies. If this period is not met, the sale is taxed at the general rates.


2. Military tax - 1.5% (paid regardless of the period of ownership).

3. Notarization fee - 1% (however, the state fee is paid only if the seller and the buyer are not close relatives).


If a land plot has been owned for less than 3 years (or less than 10 years for privatized agricultural plots), the PIT rate increases:

● PIT - 18% (instead of 5%).

● Military duty - 1.5%.




Don't want to miss important updates and useful articles? Subscribe to our weekly newsletter!




What taxes must be paid if the seller of land is a non-resident of Ukraine


Taxation for non-residents of Ukraine is different:


● Personal income tax - 18%, regardless of the period of land ownership.

● Military duty - 1.5%.


Additional costs


In addition to the main tax obligations, additional costs may arise when selling a land plot. These include:


● Land valuation - is mandatory for calculating taxes.

● Notary services - the cost may vary depending on the region and the notary.

● Administrative fee for registration of rights in the State Register.


How to avoid unexpected expenses?


To properly plan the sale of a land plot, it is worth checking in advance

● The term of land ownership and the possibility of taking advantage of preferential terms.

● Documents required for the transaction to avoid delays in notarization.

● The final amount of taxes to avoid losing a significant portion of the funds due to unexpected charges.


If you have any questions about the transaction or tax obligations, please contact Visit Ukraine's lawyers specializing in real estate. They will answer all your questions and help you complete the transaction quickly and without risks.




We remind you! The cost of land in Ukraine, whether for construction or agricultural purposes, varies significantly depending on its intended use and geographical location. At the same time, the demand for land plots remains consistently high, even despite the martial law. Read our previous article to find out what determines the price of land for construction and what is the cost of agricultural land in Ukraine.


Photo: Freepik


Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.




We recommend purchasing it for a safe and comfortable trip to Ukraine: 


Visit Ukraine Insurance – insurance covering military risks for entry and travel in Ukraine;

Visit Ukraine Car Insurance – car insurance with extended coverage in Ukraine;

Visit Ukraine Legal Advice – comprehensive legal support on entry to Ukraine;

Visit Ukraine Tickets – bus and train tickets to/from Ukraine;

Visit Ukraine Tours – the largest online database of tours to Ukraine for every taste;

Visit Ukraine Hotels – hotels for a comfortable stay in Ukraine;

Visit Ukraine Merch – patriotic clothing and accessories with worldwide delivery.




© 2018-2025, Visit Ukraine. Use, copying or reprinting of materials on this site is permitted only with a link (hyperlink for online publications) to Visit Ukraine.

All rights reserved.

Frequantly
asked questions
Do I have to pay taxes if the land has been owned for more than 3 years?
What is the taxation of land sales for non-residents of Ukraine?
Is it possible to sell land without an appraisal?

Recommended articles

3 min

Real estate How real estate insurance works in Ukraine: answers to the most common questions

How real estate insurance works in Ukraine: answers to the most common questions

Not all Ukrainians know that they can protect their homes from the most common risks, including fire, flood, theft, and war. Find out how real estate insurance works in Ukraine and how much it will cost to protect your apartment or house

22 Dec. 2024

More details

1 min

Real estate Can a foreigner sell real estate in Ukraine?

Can a foreigner sell real estate in Ukraine?

Foreigners have the opportunity to sell real estate in Ukraine, but the procedure for the sale and subsequent transfer of ownership has some nuances that need to be taken into account. Find out all about the procedure for selling a property by a person without Ukrainian citizenship on the Visit Ukraine portal

08 Jan. 2025

More details

2 min

Real estate Step-by-step instructions: how to take out apartment or house insurance online?

Step-by-step instructions: how to take out apartment or house insurance online?

Protecting your home is an important step towards financial security, especially in today's challenging times. Online insurance allows you to take out a policy that covers the main risks, including war risks, quickly and without unnecessary hassle. Find out more about insurance options, how to apply for a policy and the cost in 2025

31 Jan. 2025

More details

1 min

War How many times has russia attacked hotels in Ukraine?

How many times has russia attacked hotels in Ukraine?

During the three years of the full-scale invasion, Ukrainian hotels have been hit by rocket attacks more than 30 times. Find out which hotels and cities have suffered the most from terrorist attacks and how to protect yourself when travelling to Ukraine

10 Mar. 2025

More details