Selling an apartment without a declaration: when you don't have to report your income

Selling real estate in Ukraine doesn't always mean you have to file an income tax return. Find out when you don't have to report to the tax office after selling an apartment and when the tax is considered paid automatically

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The sale of real estate traditionally raises many questions for owners, especially regarding taxes and filing tax returns. The Tax Code of Ukraine explicitly provides for situations where individuals are exempt from the obligation to file an annual tax return on their property status and income after selling an apartment, house, or other property. This is emphasized by the Main Directorate of the State Tax Service of Ukraine in the Zaporizhzhia region.

When income from the sale of an apartment is considered taxable

The Tax Code classifies income from transactions with real estate and movable property as part of the total taxable income of citizens. This means that the sale of an apartment, house, land plot, or car is potentially taxable.

However, it is important to understand that not all such income automatically entails the obligation to file a tax return. The amount of tax and the procedure for its payment depend on the type of property, the number of sales during the year, and the specific terms of the transaction. These rules are set out in detail in separate articles of the Tax Code.

Who is required to file a tax return under the general rule

The general rule is simple: an individual must file an annual tax return if they have received income on which tax has not been paid in the prescribed manner. In other words, a tax return is not required “due to the fact of the sale” itself, but when the state has not yet received the appropriate tax or a final calculation must be made.

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When you do not have to file a tax return

The Tax Code provides for clear exceptions. You do not have to file an annual tax return if at least one of the following conditions is met:

● income from the sale or exchange of property is not taxable;

● the income is taxed at a zero rate;

● the tax has already been paid during the notarization of the purchase and sale or gift agreement.

In these cases, the tax obligation is considered to have been fulfilled automatically, without any additional actions on the part of the taxpayer.

What this means in practice for the seller of an apartment

If an individual has sold an apartment, house, land plot, or car and paid the tax before signing the contract at the notary, they:

● do not file an annual income tax return;

● do not report this income in Appendix F4;

● do not take any additional tax actions for this transaction.

Important nuance: this rule only applies if there are no other grounds for declaring. For example, if there was other income during the year on which no tax was paid, the declaration will still have to be submitted — but for other reasons.

Simply put: if the tax on the sale of property has been paid through a notary, no additional paperwork is required.

Why you should be careful when dealing with real estate

The tax consequences depend on the details: the number of properties, the term of ownership, the type of property, and the status of the seller. That is why, when preparing a deal, it is important not only to draw up a contract but also to correctly assess the tax risks.

In more complex situations — for example, in the case of multiple sales per year or atypical transactions — it is advisable to consult real estate lawyers at Visit Ukraine, who can help you check the tax implications before signing the contract and avoid mistakes that could result in fines or unnecessary audits.

We remind you! The real estate market in Ukraine in 2026 will be shaped by economic expectations, the security situation, and the financial capabilities of citizens. Read about how many Ukrainians plan to buy housing, what budget they will set aside, and what influences their decisions.

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