Ukraine Capital Gains Tax

Detailed capital gains tax rates and rules for Ukraine in 2026.

Capital GainsUAH

Capital gains are taxed at 18% plus 1.5% military levy (19.5% effective). Real estate gains on the first sale per year of residential property held for 3+ years are exempt. Securities gains are taxed at 18% + 1.5%.

Standard Rate

18%

Exemptions

First sale of residential property per year is exempt (if held for 3+ years)
Sale of personal vehicle (one per year) is exempt
Inheritance from first-degree relatives is tax-free

How Ukraine Capital Gains compares

Ukraine’s capital gains tax rate of 18% is the 74th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.