Ukrainians are facing 'surprises' during real estate sales: who faces an 18% tax.

Changes in tax legislation for real estate sales in 2025

In 2025, important changes in tax legislation related to real estate sales await Ukrainians. Now, not only the number of properties sold per year is important, but also the duration of ownership.

As noted by an expert, 'As before, the sale of the first property is exempt from taxation if the owner has owned it for more than three years. However, the requirements for the second and subsequent sales have become much stricter.'

According to Olena Bondaruk, a real estate expert, the new system provides for different tax rates depending on the number of sales and the duration of ownership of the property. The largest tax deductions occur when selling the second and subsequent properties within a year.

Important aspects of real estate sales

When selling real estate, it is important to consider not only tax payments but also other additional costs such as state duty for notarizing the sale and purchase agreement and the fee for mandatory state pension insurance.

Experts recommend consulting with specialists and using the calculator on the website of the State Tax Service to assess tax obligations before the sale.

It is also worth noting the introduction of electronic monitoring of market prices in 2025, which will complicate the use of 'gray' schemes for concluding transactions.

If in doubt or if there are questions regarding the taxation of real estate sales, it is advisable to consult specialists for professional advice. It is necessary to carefully analyze all aspects and prepare for possible financial obligations.