The cost of re-registering an apartment in Ukraine in 2026
The cost of re-registering residential real estate is an important issue that should be studied at the stage of selling or buying an apartment. You need to know all the nuances so that you don't overpay and do everything legally. What is included in the cost of re-registering an apartment and what are the taxes and state fees in 2026, we will tell you below.
What are the taxes when selling an apartment
The amount of tax payable on the sale of an apartment depends on several factors: the status of the seller, the length of ownership of the property, and the number of transactions during the year. These conditions directly affect the personal income tax rate.
Personal income tax (PIT) is not payable if one of the following conditions is met:
this is the first sale of residential real estate in the reporting year;
the apartment has been owned for more than 3 years;
housing received by inheritance.
Personal income tax at a rate of 5% of the transaction amount applies if:
the seller is a resident of Ukraine;
this is the second real estate sale this year;
or the property has been owned for less than 3 years.
Personal income tax at a rate of 18% applies in the following cases:
the seller has non-resident status;
The third and every subsequent property is sold within a year.
The seller is also required to pay a military tax, which amounts to 5% of the transaction amount.
In addition to income tax and military tax, the following taxes are payable upon conclusion of a purchase agreement:
State duty — 1% of the property value. Usually, the parties agree on who pays it. Exemptions are provided for certain privileged categories.
Pension fund contribution — 1%. Paid by the buyer. No contribution is charged on the purchase of a first home, but the exemption must be confirmed with documentation.
In addition to taxes and mandatory payments, it is worth including associated costs in the transaction budget: notary services, property appraisal, and registration fees. In the case of new buildings, some of these procedures are sometimes handled by the developer, usually for a separate fee.
How much do appraiser services cost
In addition to income tax, military duty, and payments to the Pension Fund, there are such related expenses as the services of an appraiser. This stage cannot be overlooked, as the real estate appraisal report is included in the mandatory package of documents provided by the seller. Accordingly, the seller pays for the cost of evaluating the apartment.
You can save on these costs. Starting in 2021, a certificate of housing value can be obtained online for free. To do this, you need to register in the SPFU's unified database of reports and fill out a form with data on the apartment for sale. The service will evaluate the property and generate a certificate.
The service does not always indicate the value of the apartment that suits the seller. If the owner does not agree with the price of the apartment calculated online, he or she can personally contact a professional appraiser. Their services are relatively inexpensive and depend on the purpose of the appraisal. If the property is being appraised for sale, the cost will be from UAH 1,000.
How much does a notary charge for re-registering an apartment
A real estate purchase and sale agreement is executed by a notary: the notary enters the agreement into the register of rights to real estate. Accordingly, when re-registering an apartment, you will have to pay for the notary's services.
To reduce this expense, you can contact a public notary. However, it is important to be prepared for the fact that it will take significantly longer to complete the transaction than if you contact a private notary.
Private notaries set the cost of their work independently, so their prices are not only higher than those of public specialists, but also vary depending on the particular expert. The cost of a private notary also depends on the city of execution: in Kyiv, the services of a specialist start at UAH 10,000. Before signing a document, you should research the price in different places or ask your friends who have already gone to a notary.
Notary fees are most often divided in half between the seller and the buyer. If the parties do not agree on an equal division of this expense item, the amount may affect the value of the property. Everything happens by agreement.
Who should pay for the re-registration of an apartment
The law does not regulate whether the buyer or the seller should pay the state duty and the Pension Fund contribution. Most often, the parties agree on the payment of the costs of re-registering an apartment on an individual basis.
As a rule, the buyer pays the state duty, while the seller bears the costs of paying the Pension Fund fee and notary services. But it also happens that the buyer bears all the costs of re-registering the property in full. In this case, the cost of the apartment may be reduced.
In many cases, the seller and the buyer agree to divide the costs strictly in half. All of this is decided at the negotiation stage, even before the sale and purchase agreement is signed.
In order to avoid unclear situations, overpayments, and other problems with the payment of mandatory taxes and fees when re-registering an apartment, you should contact an experienced realtor. A qualified specialist knows the current cost of fees, who has tax exemptions, and which notary is best to contact. Mayak realtors will help you check the documents and the correctness of the calculations, as well as reduce the risks during the transaction, regardless of whether you are the seller or the buyer.
