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

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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%.

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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.

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