How to pay taxes when selling an apartment or house

When this applies

If you are selling a com­plet­ed apart­ment or house in Lviv, first es­ti­mate per­son­al income tax and the mil­i­tary levy. The result can help you prepare funds and doc­u­ments for the notary ap­point­ment, but it does not es­tab­lish your final tax status without a review of the title doc­u­ments.

If the home in Lviv or a com­mu­ni­ty in the region gen­er­at­ed rent from another in­di­vid­ual before the sale, check the rental taxes sep­a­rate­ly. Rental income re­quires sep­a­rate records of pay­ments re­ceived; the sale val­u­a­tion does not de­ter­mine rental income.

This guide covers an in­di­vid­ual who is a Ukrain­ian tax res­i­dent and sells a com­plet­ed home. If a house is sold with a sep­a­rate land plot, first check what the agree­ment in­cludes. A sep­a­rate land sale, a future prop­er­ty, prop­er­ty rights, an ex­change, a sale by a non-res­i­dent, or a mixed sale history re­quires sep­a­rate analy­sis. If you are selling a share, in ad­di­tion to the taxes check the pro­ce­dure for no­ti­fy­ing co-owners.

Applicable deadline or procedure

The tax base is the higher of the con­tract price and the of­fi­cial ap­praised value. The first sale of a com­plet­ed home in a cal­en­dar year may be exempt from per­son­al income tax and the mil­i­tary levy if the home has been owned for more than three years. The three-year re­quire­ment does not apply to in­her­it­ed homes. If the first sale does not qualify for the ex­emp­tion, or this is the second sale of such a home in the year, per­son­al income tax at 5% and a mil­i­tary levy at 5% apply.

For the third and sub­se­quent sales of a com­plet­ed, non-in­her­it­ed home, per­son­al income tax is 18% and the mil­i­tary levy is 5%. In this sce­nario, the tax base may be reduced by the ac­qui­si­tion ex­pens­es doc­u­ment­ed as re­quired under Article 172.2 of the Tax Code. If the current third prop­er­ty was in­her­it­ed, the rates are 5% per­son­al income tax and 5% mil­i­tary levy, with no such de­duc­tion. If you claim el­i­gi­ble ex­pens­es, the State Tax Service says you must report income from all rel­e­vant trans­ac­tions for the year and file copies of the expense ev­i­dence.

For example, a res­i­dent of Lviv region sells an in­her­it­ed house in Lviv as their third com­plet­ed res­i­den­tial prop­er­ty in 2026. The two pre­vi­ous agree­ments also covered qual­i­fy­ing homes. The current con­tract price is UAH 3,600,000 and the of­fi­cial val­u­a­tion is UAH 3,500,000. The tax base is UAH 3,600,000; for the current in­her­it­ed prop­er­ty, per­son­al income tax is UAH 180,000 and the mil­i­tary levy is UAH 180,000. The es­ti­mat­ed total is UAH 360,000, ex­clud­ing notary fees and other trans­ac­tion costs.

Step-by-step process

First, create a time­line of all real estate sales in 2026. For each prop­er­ty, record the con­tract date and whether it is a com­plet­ed home listed in Article 172.1 of the Tax Code. Do not treat the sale of non-res­i­den­tial premis­es as the sale of an apart­ment: a mixed history changes the legal analy­sis.

Next, verify the ac­qui­si­tion date of the current home from the rel­e­vant doc­u­ment, not from the year of ren­o­va­tion, res­i­dence reg­is­tra­tion, or move-in. If the prop­er­ty was in­her­it­ed, prepare the cer­tifi­cate of in­her­i­tance. Obtain an of­fi­cial val­u­a­tion through the re­quired pro­ce­dure and compare it with the agreed con­tract price.

If this is the third or a later sale of a non-in­her­it­ed home, sep­a­rate­ly list the ex­pens­es ex­press­ly allowed under Article 172.2 of the Tax Code. Keep con­tracts, payment records, and other primary ev­i­dence. Do not deduct es­ti­mates or ex­pens­es without doc­u­ments. Once the file is ready, agree on the ap­plic­a­ble rate, current payment details, proof of payment, and any sub­se­quent filing with the notary before signing if you intend to claim ex­pens­es.

What to check before filing

If a house is located in a com­mu­ni­ty in Lviv region and the agree­ment is no­tarised in Lviv, compare the address and prop­er­ty details in the title doc­u­ment and of­fi­cial val­u­a­tion. Pre­vi­ous sales in other com­mu­ni­ties in Ukraine also form part of the seller’s annual history; do not limit the list to agree­ments from Lviv.

Do not confuse the seller’s taxes with check­ing the buyer’s pension levy. Like­wise, a per­son­al income tax and mil­i­tary levy cal­cu­la­tion does not mean that all notary pay­ments are in­clud­ed. Check the payment details and pro­ce­dure for the spe­cif­ic trans­ac­tion using current in­for­ma­tion, rather than old payment tem­plates.

When to consult a lawyer

A legal review is es­pe­cial­ly useful if you sold dif­fer­ent types of real estate during the year, ac­quired the apart­ment under several legal grounds, in­her­it­ed only a share, or plan to deduct ex­pens­es. A lawyer can match the doc­u­ments to the rel­e­vant part of Article 172 of the Tax Code before you agree on the final date and set­tle­ment with the buyer.