How to calculate inheritance tax in 2026

When this is needed

Check the tax before paying it or filing an annual return if you re­ceived an apart­ment, house, land, vehicle, funds, or other prop­er­ty by in­her­i­tance in 2026. No­tar­i­al for­mal­i­ties confirm the right to inherit, but they do not answer every tax ques­tion by them­selves: the status of both parties, their re­la­tion­ship, the asset type, and the proper value all matter.

There is no sep­a­rate local tax rate for in­her­it­ed prop­er­ty in Lviv or any com­mu­ni­ty in Lviv region. The na­tion­al rules in the Tax Code apply. Local context matters when gath­er­ing doc­u­ments, ob­tain­ing a val­u­a­tion, and han­dling the in­her­i­tance case, but it does not create a “Lviv” formula.

First prepare a short case summary: the date the in­her­i­tance was re­ceived, the tax res­i­den­cy of the de­ceased and heir, the doc­u­ment­ed chain of kinship, the exact asset type, and the doc­u­ment es­tab­lish­ing its value. Then use the in­her­i­tance tax cal­cu­la­tor, which shows rates sep­a­rate­ly and stops an unsafe cross-border path.

Applicable deadline and procedure

Article 174 of the Tax Code sets out several tax paths. For in­her­i­tance between Ukrain­ian res­i­dents, family members in the first and second degrees of kinship apply a 0% per­son­al income tax rate. The first degree in­cludes parents, a spouse, and chil­dren, in­clud­ing adopted chil­dren. The second in­cludes full sib­lings, grand­par­ents on the mother’s or father’s side, and grand­chil­dren.

If a res­i­dent heir is outside those degrees and has no special basis for a zero rate, the do­mes­tic per­son­al income tax rate is 5%. A 5% mil­i­tary levy is added for taxable income in 2026. Cal­cu­late both com­po­nents sep­a­rate­ly on the doc­u­ment­ed taxable value and round each to the nearest kopeck.

Sep­a­rate zero-rate rules apply to people with a Group I dis­abil­i­ty, orphans, chil­dren de­prived of parental care, chil­dren with dis­abil­i­ties, and spec­i­fied savings. Status alone is not enough: check that the rule covers the par­tic­u­lar type of in­her­it­ed prop­er­ty. Do not extend an ex­emp­tion for real or movable prop­er­ty to another asset.

If the de­ceased or heir is a non­res­i­dent, Article 174 pro­vides an 18% per­son­al income tax path. To­geth­er with the 5% mil­i­tary levy, this gives a ref­er­ence total of 23%, but mul­ti­ply­ing that rate by an ap­prox­i­mate price is unsafe. First es­tab­lish res­i­den­cy, the cur­ren­cy and value basis, any ap­plic­a­ble treaty, foreign tax, and payment date.

For taxable income re­ceived by a res­i­dent in 2026, the general tax return dead­line is May 1, 2027, and the dead­line to pay a self-as­sessed li­a­bil­i­ty is August 1, 2027. Do not leave the check until the last day: find out whether tax was paid before no­tar­i­al for­mal­i­ties and whether you must report it your­self.

Steps to take

1. Record the year the income was received

Do not mix up the date of death, the date the in­her­i­tance opened, the val­u­a­tion date, and the date the cer­tifi­cate was re­ceived. This guide and cal­cu­la­tor are limited to in­her­i­tance income re­ceived in 2026. If your tax period is dif­fer­ent, check the rates and dead­lines again.

2. Establish both parties’ tax residency

Do not rely only on a pass­port or reg­is­tra­tion in Lviv. Tax res­i­den­cy may depend on per­ma­nent res­i­dence, the centre of vital in­ter­ests, length of stay, and other cri­te­ria. If the de­ceased lived in Poland, owned assets there, or the heir has spent a long time abroad, record the un­cer­tain­ty and do not au­to­mat­i­cal­ly cal­cu­late the do­mes­tic rate.

3. Build the documented chain of kinship

For the zero rate, the family re­la­tion­ship must match the tax de­f­i­n­i­tion. For example, a niece may be a close rel­a­tive in every­day terms but is not in the first or second degree under sub­para­graph 14.1.263 of the Tax Code. Check every surname change, mar­riage, adop­tion, and in­ter­me­di­ate civil-status record.

4. Check special status together with the asset type

If the heir has a dis­abil­i­ty or a child’s special status, prepare proof that was valid for the rel­e­vant event. Then clas­si­fy the asset sep­a­rate­ly: real prop­er­ty, movable prop­er­ty, funds, or another cat­e­go­ry. A zero rate applies only when the com­bi­na­tion of status and asset meets Article 174 of the Tax Code.

5. Obtain the proper valuation document

The cal­cu­la­tor does not value prop­er­ty. For a nonzero rate, do not use the price of a neigh­bour­ing apart­ment, an amount from an old con­tract, or an online listing. Ask the notary or tax adviser which doc­u­ment and value apply to your asset type and method of trans­fer.

6. Calculate each payment separately

Example from Lviv: a res­i­dent niece re­ceived an apart­ment from her res­i­dent aunt in 2026. The doc­u­ment­ed taxable value is 1 200 000 UAH, and no special ex­emp­tion applies. Per­son­al income tax: 1 200 000 × 5% = 60 000 UAH. Mil­i­tary levy: 1 200 000 × 5% = 60 000 UAH. The pre­lim­i­nary total is 120 000 UAH.

Do not au­to­mat­i­cal­ly sub­tract the de­ceased’s debts, val­u­a­tion fees, repairs, or no­tar­i­al or reg­is­tra­tion pay­ments. These are sep­a­rate legal and fi­nan­cial issues and do not by them­selves change the tax base entered.

7. Reconcile payment and filing

Keep payment records and in­for­ma­tion from the notary. For the return, prepare the in­her­i­tance cer­tifi­cate, val­u­a­tion doc­u­ment, proof of kinship or ex­emp­tion, and ev­i­dence of tax already paid. If some li­a­bil­i­ty was with­held or paid earlier, do not du­pli­cate the payment before rec­on­cil­ing it.

What to check before filing

Compare the doc­u­ments against four check­points: date, res­i­den­cy, kinship, and value. The asset and the in­her­it­ed share must match in the cer­tifi­cate and val­u­a­tion. If you in­her­it­ed only part of a house or apart­ment, do not enter the value of the whole prop­er­ty without an ex­pla­na­tion in the sup­port­ing doc­u­ment.

For a case with a foreign element, sep­a­rate­ly check:

• which cri­te­ria were used to de­ter­mine each party’s res­i­den­cy;
• where the asset is located and where the tax li­a­bil­i­ty arises;
• whether an in­ter­na­tion­al treaty applies and which doc­u­ment proves foreign tax;
• which ex­change rate and date apply to the foreign-cur­ren­cy value;
• who must pay tax, and when, before or after no­tar­i­al for­mal­i­ties.

If you also need to de­ter­mine the shares of several heirs rather than the tax, first read the guide to di­vid­ing an in­her­i­tance. An in­her­i­tance share and a tax rate are sep­a­rate cal­cu­la­tions: a correct rate cannot fix an in­cor­rect­ly de­ter­mined estate.

Check cred­i­tor claims against the heir sep­a­rate­ly from the tax table. See the guide to the de­ceased’s debts and the li­a­bil­i­ty limit cal­cu­la­tor; the latter does not cal­cu­late the tax base.

When to consult a lawyer

Doc­u­ment review is needed if either party lived abroad, has more than one place of res­i­dence, changed res­i­den­cy during the year, or paid foreign tax. Do not rely only on a cal­cu­la­tor if a civil-status record is missing, kinship is dis­put­ed, special status was not con­firmed for the rel­e­vant date, or the val­u­a­tion covers the wrong share of the prop­er­ty.

For an in­her­i­tance case in Lviv or Lviv region, gather the in­her­i­tance cer­tifi­cate, doc­u­ments showing kinship and res­i­den­cy, details about the type and value of the asset, and all payment records in one file. A lawyer can review that com­plete set more ef­fec­tive­ly than a per­cent­age without the ev­i­dence behind it.