Main points
- When re-registering a house, income tax of 5% of the value, military duty of 5%, and Pension Fund duty of 1% are paid.
- The cost of notary services in Kyiv starts at 10,000 hryvnias, and registration of ownership can cost from 302.80 to 15,140 hryvnias, depending on the terms.
Decorating a house in the village / Photo Unsplash
When you sell your home, you also incur tax liabilities. It is worth remembering that if you plan to sell your home, you will have to pay additional fees in any case.
What taxes will have to be paid?
The cost of mandatory expenses may vary depending on the specific situation, Mayak reports. When re-registering a house in 2025, you will have to pay for various services.
When carrying out transactions to re-register real estate, in particular houses and cottages, Ukraine provides for three types of taxes:
- income tax (personal income tax or personal income tax) – paid by the seller in the amount of 5% of the value of the house, if the property has been owned for less than 3 years, this is not the first sale of the property in the reporting year, or the seller received income from the house;
- military duty – paid by the seller in the amount of 5% of the cost of the house, regardless of the period of ownership of the object or other features of the transaction;
- Pension Fund fee – paid by the buyer in the amount of 1% of the cost of the property, but only if the buyer is not buying real estate for the first time and is not registered in the housing register.
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The exact amount of taxes can only be found out after the property is appraised. Based on the appraised value of the house, the amount of income tax, military tax, and Pension Fund levy is calculated.
How much will an appraiser charge for their services?
When preparing documents for notarization, you need to order a home appraisal. The cost of independent appraisers' services may vary. The approximate cost of home appraisal services for sale is 1,000 hryvnias with a completion time of 1 day.
Please note! In most cases, when re-registering a private house, the seller will have to additionally order an appraisal of the land plot. This requirement is made by notaries: the package of documents must also include an expert appraisal of the land on which the house is located. The appraisal of the land plot is paid separately and costs approximately 1,000 hryvnias.
When preparing documents for the purchase and sale of a house, the appraiser prepares two reports and requires the following documents for the procedure:
- regarding the house – documents on ownership (purchase and sale agreement, donation agreement, certificate of ownership, extract from the State Register), technical passport;
- regarding a land plot – a land document (state act, if it concerns a plot registered more than 10 years ago);
- regarding the owner of the object – passport, identification code.
The legislation stipulates that only a person who is related to the property can order an appraisal of a private home. Most often, the customer is the seller of the property.
The cost of notary services?
When concluding a house purchase and sale agreement, the state duty and services of a public or private notary are required. The state duty when selling a house is 1% of the transaction amount, but not less than one non-taxable minimum income of citizens.
Please note! Notary services are paid separately. The cost depends on the region of Ukraine. In Kyiv, prices for notary services during the execution of a house purchase and sale agreement start from 10,000 hryvnias. If the parties decide to sign a preliminary agreement, it is paid separately.
When concluding a transaction, the buyer must register the ownership right. This can be done independently or through a notary office. Registration of rights is carried out by the ASC. The fee rate depends on the amount of the subsistence minimum for able-bodied persons (PMPO) at the time of application and the terms of service provision:
- 5 days – 302.80 hryvnias (0.1 PMPO);
- 2 days – 3028 hryvnias (1 PMPO);
- 1 day – 6056 hryvnias (2 PMPO);
- 2 hours – 15,140 hryvnias (5 PMPO).
When registering rights to a residential building and a plot of land at the same time, separate applications are submitted, i.e. the fee is paid for each object separately. Citizens who have a 1st – 2nd category of victims of the Chernobyl disaster and persons with disabilities of 1st – 2nd groups are exempt from paying the fee.
Important! Taxes and state duty can be paid in full only by the buyer or, by agreement, can be paid in half by the seller and the buyer, since this issue is not regulated by law. The parties distribute these costs independently. The exact amount of additional costs when re-registering a house depends on the cost of the services of an appraiser, notary, the value of the house and taxes.
Land registration: top 5 mistakes that will get you rejected
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Land registration can be rejected for a number of reasons, including arithmetic inaccuracies.
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Formal inaccuracies can also lead to a refusal of registration. The system will detect the inaccuracy and automatically send the documents back without considering the merits.