Ukrainians will have to pay up to 23% of the value of their inheritance: who and how much will have to pay in 2026

Inheriting an apartment, house, land plot or other property can result in significant tax costs. In 2026, Ukrainians who inherit property from non-close relatives will generally have to pay 10% of its taxable value. In some cases, the tax burden can reach 23%.

Who can receive an inheritance without paying taxes

In Ukraine, the amount of inheritance tax depends on the degree of kinship between the heir and the testator, their tax residency and the availability of benefits provided by law.

According to Article 174 of the Tax Code of Ukraine, inheritance received by family members of the first and second degrees of kinship is generally taxed at a zero rate.

The first degree of kinship includes:

parents;

husband or wife;

children, including adopted children.

The second degree of kinship includes:

siblings;
grandparents;
grandchildren.

Thus, receiving an inheritance from these relatives usually does not entail paying personal income tax.

At the same time, separate taxation rules apply to other categories of heirs.

Who will have to pay 10% of the value of the inheritance

If property is inherited from relatives who do not belong to the first or second degree of kinship, according to the general rule, there is an obligation to pay taxes.

In particular, this applies to inheritance from:

aunt or uncle;
nephews;
cousins;
great-grandparents;
stepfather or stepmother.

If the heir and the testator are tax residents of Ukraine and are not entitled to special benefits, the following rates apply:

5% — personal income tax;

5% — military levy.

In total, the heir must pay 10% of the taxable value of the property received.

How much will you have to pay for an inherited apartment

For example, a Ukrainian inherited an apartment from his aunt, the taxable value of which is 1.8 million hryvnias.

In this case, the calculation will be as follows:

90 thousand hryvnias — personal income tax;

90 thousand hryvnias — military levy.

The total amount of taxes will be 180 thousand hryvnias.

If the value of the inherited property is 800 thousand hryvnias, the heir will have to pay 80 thousand hryvnias in taxes.

Such calculations are applied provided that both parties are tax residents of Ukraine and there are no legal grounds for exemption from taxation.

When the inheritance tax is 23%

Significantly higher rates are provided in cases where the heir or testator has the status of a tax non-resident of Ukraine.

As a general rule, in such situations the following apply:

18% – personal income tax;

5% – military duty.

Therefore, the total rate is 23% of the taxable value of the inheritance.

For example, if the value of the inherited apartment is 1.8 million hryvnias, the total amount of taxes can reach 414 thousand hryvnias.

At the same time, tax residency is determined in accordance with the legislation, and not only by citizenship or the fact of residence abroad.

When to pay inheritance tax

The procedure for paying taxes depends on the status of the heir and the moment of registration of the inheritance.

If the heir is a tax resident of Ukraine and has paid the necessary taxes before notarization, it is not necessary to file an annual declaration solely due to receiving this inheritance.

If taxes were not paid during registration, if there is an obligation to declare, the heir must:

file a declaration of property status and income by May 1 of the following year;
independently determine the amount of tax liabilities;
pay taxes by August 1 of the following year.

Thus, if a taxable inheritance was received in 2026, the relevant deadlines fall on 2027.

A different rule applies to non-resident heirs: the necessary taxes must be paid before notarization of the inheritance.

What threatens failure to pay taxes

Violation of the deadlines for declaring income or untimely payment of tax liabilities may lead to financial liability.

Depending on the circumstances, the legislation provides for fines and penalties.

At the same time, paying inheritance tax does not exempt you from other possible expenses, including payment for notary services and state registration of property rights.