Tax on residential rent
Apartment rental tax calculator for 2026
Renting a Lviv home to a student or another private tenant? Following the rule change on 23 October 2026, first check the rental period and receipt of money. The tool only covers a period and receipts within 23 October–31 December 2026.
Estimate taxes on confirmed rental income
Only private residential rent between ordinary individuals, with a Ukrainian tax-resident landlord. No platforms, deposit or mixed payments.
Both the period for which rent accrued and the receipt date fall within 23 October–31 December 2026. No advances, old debts, periods crossing the change date, platforms, deposit or expense reimbursements.
Enter one amount to the kopeck for the confirmed case only; 0 if there is no such income. Do not enter all income for 2026.
Estimated taxes on the entered amount
Data requiredCalculation stopped: first confirm the parties’ status and all period conditions. Old debts, advances, transitional periods, other statuses and mixed payments require separate review.
What exactly the calculator calculates
The State Tax Service reports 5% personal income tax instead of 18% on property rent from 23 October 2026. Current Tax Code subparagraph 170.1.5 provides for self-assessed annual reporting and payment for a private tenant; the old quarterly rule is not a universal current rule.
The calculator does not determine a rate from the transfer date alone. It only covers rent both accrued for a period and received within 23 October–31 December 2026. Periods crossing the change date, old debts and advances are unsupported.
Utility reimbursements paid to the owner and security deposits require separate classification. This tool does not classify them or apply the rent rate to every reimbursement.
Calculation methodology
Calculation procedure
Check the landlord’s tax residence and both parties’ private status.
Compare the accrual period with the actual receipt date: both must fall within 23 October–31 December 2026.
Stop and review separately if there is any advance, old debt, transitional period or mixed payment.
Enter the confirmed base; the tool calculates 5% personal income tax and 5% military levy separately.
For the return, reconcile all income, taxes already paid, current deadlines and payment details with the State Tax Service.
Example
Educational example: a Lviv apartment
A fictional owner of an apartment in Lviv’s Frankivskyi district enters a private lease with a student from 1 November 2026. November rent of UAH 15,000 accrues and is received on 10 November 2026, with no advance, deposit or reimbursements.
- The landlord is a tax resident and the tenant an ordinary individual.
- The period and receipt of money both fall in November 2026.
On UAH 15,000: personal income tax UAH 750 and military levy UAH 750, total UAH 1,500. This covers only this payment, not the whole year.
This educational situation is fictional. If the money relates to an earlier period or contains other payments, this example does not determine its tax treatment.
What to prepare for review
- The residential lease and amendments covering rent, utility expenses and the deposit.
- Statements or receipts with receipt dates and a separate record of the period for which rent accrued.
- A register of advances, old debts, refunds, the deposit and reimbursements for separate review.
- Evidence of tax residence and the parties’ status if unclear.
- Previous tax receipts, State Tax Service account records and a draft annual return.
Frequently asked questions
Does 18% personal income tax apply to all rent in 2026?
No. The State Tax Service reports a change to 5% from 23 October 2026. This does not automatically recalculate earlier payments or the entire year.
Is the receipt date enough to determine the rate?
Not for this tool. Also confirm the accrual period; the calculator rejects advances, old debts and transitional periods.
Can I add a deposit and utility payments?
Not in this limited calculation. Check the payment components and tax classification against the contract and statements.
Why are there no quarterly dates or whole-year tax totals?
Current Tax Code subparagraph 170.1.5 provides for annual reporting. Transitional obligations and amounts already paid need separate reconciliation, so the calculator does not issue a universal calendar for 2026.
Should I retain receipts for tax already paid?
Yes. Reconcile income and previous payments with the State Tax Service account before the annual return; do not automatically discard them or pay them twice.
Resources for your situation
Calculations and checks
Guidance and instructions
Official sources
- Tax Code: Articles 167, 170.1 and annual reportingCurrent State Tax Service text: the 5% rate and self-assessed annual reporting for private rent.
- State Tax Service: changes from 23 October 2026Separates the rental income tax change from future platform rules.
- State Tax Service: current military levy ratesExplains the general 5% rate and distinguishes the special rate for military service remuneration.
- State Tax Service: military levy on rental incomeGuidance on including taxable rental income in the military levy base.
- Prepared
- The methodology was prepared by the website editorial team based on official sources.
- Checked
- The editorial team checked the rule change and narrowed the calculation scope.
- Important
- An estimate does not replace review of the contract, period and reporting obligations.
Current as of . The calculation is preliminary and depends on the documents and circumstances.
Free initial consultation
Need help with rental income in Lviv?
Share the contract, accrual periods and statements: a lawyer can help distinguish ordinary rent from advances, debts and mixed payments before filing.
- the calculator result can serve as a reference for a conversation
- documents, deadlines, or contract terms may change the conclusion
- briefly describe the circumstances in the form if needed