Inheritance tax in Ukraine in 2026: who will have to pay 10% or 23% of the value of the property

Ukrainians who inherit an apartment, house, land plot or other property are required to pay taxes in certain cases. In 2026, the general inheritance tax rate from non-close relatives is 10% of the value of the property. At the same time, if there are non-residents, the tax burden may increase to 23%.

Who is exempt from paying inheritance tax

The procedure for inheritance taxation is determined by Article 174 of the Tax Code of Ukraine. One of the main factors is the degree of kinship between the testator and the heir.

The legislation provides for a zero personal income tax rate for heirs of the first and second degrees of kinship.

The first degree of kinship includes:

husband or wife;
parents;
children, including adopted ones.

The second degree of kinship includes:

siblings;
grandparents;
grandchildren.

Thus, if a citizen receives an inheritance from parents, children, husband, wife, brother, sister, grandmother or grandfather, as a general rule, personal income tax is not paid.

At the same time, the Tax Code provides additional benefits for certain categories of heirs.

Who must pay 10% of the value of the inheritance

If the inheritance is transferred from relatives who do not belong to the first or second degree of kinship, other taxation rules apply.

In particular, this applies to receiving property from:

aunt or uncle;

cousin;

other relatives who do not belong to the first or second degree of kinship;

persons with whom the heir has no family ties.

If the testator and the heir are tax residents of Ukraine and are not entitled to special benefits, the total rate is 10% of the taxable value of the inheritance.

It consists of two payments:

5% – personal income tax (PIT);
5% – military levy.

These rates are applied to the taxable value of the property received.

How much will you have to pay for an inherited apartment or house

For example, a citizen inherited a house from an uncle, the taxable value of which is 1.5 million hryvnias.

In the absence of tax benefits, the calculation will be as follows:

75,000 UAH – PIT at a rate of 5%;

75,000 UAH – military levy at a rate of 5%;

150,000 UAH – total amount of taxes.

If the value of the inherited property is 500 thousand hryvnias, the tax liabilities will be less:

25,000 UAH – PIT;

25,000 UAH – military levy;

50,000 UAH – total amount.

Therefore, the amount of payments directly depends on the taxable value of the inheritance.

When the inheritance tax is 23%

Separate rules apply in cases where the testator or heir is a tax non-resident of Ukraine.

In such a situation, as a general rule, higher rates apply:

18% – personal income tax;

5% – military levy.

The total tax burden is 23% of the taxable value of the inheritance.

For example, if the value of the inherited real estate is 1.5 million hryvnias, the calculation will be as follows:

270,000 UAH – personal income tax;

75,000 UAH – military levy;

345,000 UAH – total amount of taxes.

At the same time, tax residency is not always determined only by the citizenship or actual place of residence of a person. It is established in accordance with the criteria of tax legislation.

Who pays the tax and when to file the documents

Responsibility for fulfilling tax obligations lies with the heir who receives the property.

The procedure and terms of payment depend on the specific circumstances of the inheritance.

In cases provided for by law, the tax is paid before the notarial registration of inheritance rights. In other situations, there may be an obligation to file an annual tax return and pay certain payments independently.

After the inheritance is registered, the notary transfers the relevant information to the tax authorities in the prescribed manner.

What to check before registering the inheritance

Before receiving an inheritance, Ukrainians should find out the degree of kinship with the testator, the tax residency of the parties, the availability of legislative benefits and the value of the property that will be taken into account for taxation.

Important: the 10% rate does not apply to all cases of inheritance. Close relatives are generally exempt from the relevant taxes, while inheritances involving non-residents may be subject to higher rates.

Therefore, it is advisable to clarify individual tax obligations with a notary or tax consultant before registering inheritance rights.