Ukraine Wealth & Property Tax
Detailed wealth & property tax rates and rules for Ukraine in 2026.
Wealth Tax
Ukraine does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Ukraine taxes inheritance at 0% for first-degree relatives (spouse, parents, children), 5% for second-degree relatives, and 18% for unrelated heirs. Non-resident heirs pay 18% regardless of relationship.
Top Rate
18%
Property Tax
Ukraine levies a residential real estate tax on properties exceeding 60 m² (apartments) or 120 m² (houses) at up to 1.5% of the minimum wage per square meter. Commercial property tax is based on area. Land tax varies by location and use. Property transfer triggers no separate transfer tax.
How Ukraine Wealth Tax compares
Ukraine does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
