The cost of re-registering an apartment in Ukraine in 2025

11.03.2025

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 2025, we will tell you below.

What are the taxes when selling an apartment

When selling residential real estate, the seller must pay personal income tax. The amount of this tax and the need to pay it depends on several factors:

The number of sales and purchases made during the reporting period;
whether you are a tax resident of Ukraine;
the period of ownership of the property;
how the apartment was acquired.

If the seller is a resident of Ukraine and sells a second apartment during the reporting period, he or she must pay personal income tax in the amount of 5% of the official transaction amount. That is, if the home is sold for $50,000, the tax is $2,500.

If the property has been owned for less than 3 years, you will also have to pay a 5% tax. In this case, a non-resident of Ukraine pays 18%.

If the third, fourth, and subsequent real estate object is sold during the reporting year, the personal income tax rate is 18% instead of 5%.

When there is no need to pay income tax:

if during the reporting year the seller enters into the first transaction for the sale of an apartment;
if the property has been owned for more than 3 years;
if the seller inherited the property.

Both the seller and the buyer pay taxes when selling an apartment. Here are the other taxes that need to be paid when you complete a real estate purchase and sale transaction:

State duty - 1% of the real estate value (total payment). Disabled veterans of the Second World War, relatives of the dead and missing, disabled persons of groups I and II and victims of the Chernobyl disaster are exempt from paying the fee;
military duty - 5% (paid by the seller);
1% - a fee to the Pension Fund (paid by the buyer). Those who are registered with the housing office or are buying a home for the first time are exempt from paying, although it is difficult to prove this in practice.

The price of re-registering an apartment also depends on whether the property is purchased in a new building or on the secondary market. If the apartment is in a new building, the buyer can re-register the property on their own or entrust this procedure to the developer. Specialists of the construction company will re-register the property to the owner in a short time for a fee. In total, you will have to pay about $100.

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.

Need help with real estate?Contact us!Reach out to Mayak Real Estate Agency for a professional consultation on buying, selling, renting, or investing in property.

Kateryna PestryakovaOffice manager

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