New law on real estate transactions: what will change from January 1, 2026
Since the beginning of 2026, the topic of real estate transactions in Ukraine has once again been in the spotlight. The media continues to actively discuss the "new rules" for buying and selling housing, tighter control over income, and possible difficulties in drawing up real estate purchase and sale agreements. The reason for this was the entry into force of Law No. 4536, which amended the Tax Code and updated the reporting procedures for notaries.
In practice, it became clear that there were no fundamental changes for Ukrainians. Official explanations from the Ministry of Justice, the State Tax Service, and the Notary Chamber of Ukraine confirm that the innovations primarily concern the format and deadlines for notaries' tax reporting, rather than the procedure for concluding real estate transactions for buyers and sellers.
In this article, we will look at what exactly has changed since January 1, 2026, what myths continue to circulate around the new law, and what these changes mean in practice for those planning to purchase real estate.
What exactly has changed since January 1, 2026?
Since the beginning of this year, changes provided for by Law of Ukraine No. 4536-IX and new versions of the relevant provisions of the Tax Code of Ukraine have come into force in Ukraine. The main change concerns how and when notaries must submit information to the regulatory authorities. State (municipal) notary offices continue to submit data on a monthly basis. At the same time, private notaries now submit reports on a quarterly basis, but with mandatory monthly breakdowns for each month of the quarter.
The report is submitted using the form in Appendix 4-DF to the tax calculation on personal income and includes the following information:
on certified contracts of sale and exchange of movable and immovable property between individuals;
on certified gift agreements;
about issued certificates of inheritance rights.
The document shall be submitted at the location of the notary office or the workplace of the private notary.
In the new reporting system, notaries are required to indicate the value of the transaction, the amount of tax liability paid for each transaction, and other data specified by the relevant provisions of the Tax Code. This allows regulatory authorities to monitor the real estate market, the movement of funds, and the correctness of mandatory payments, such as personal income tax and military tax, in a more systematic manner.
It is important to understand that the new reporting requirements for notaries do not mean the introduction of new rules for verifying the origin of funds for citizens. Financial monitoring rules for real estate transactions, including verification of the source of funds for transactions worth UAH 400,000 or more, have been in place for over 10 years and will not change in 2026.
What won't happen: dispelling myths
Despite the fact that the changes have already come into force, there are still many rumors circulating about real estate transactions. Most of them are not confirmed by legislation or official explanations from government agencies. Let's take a look at the key myths and facts that buyers and sellers need to know.
Myth 1. New strict rules for purchasing real estate will be introduced in 2026.
In fact, no new rules for certifying real estate purchase agreements have been introduced. The transaction procedure remains the same: a notary checks the parties' documents, certifies the agreement, and registers the ownership right in the State Register of Property Rights.
Myth 2. From January 1, 2026, buyers will be required to explain the origin of every hryvnia.
Verification of the sources of funds is not a new development in 2026. These requirements have been in place for more than ten years under financial monitoring legislation. Since January 2026, they have not been strengthened or supplemented with new obligations for citizens.
Myth 3. It is impossible to buy an apartment without special certificates or new declarations.
Law No. 4536 does not introduce any additional certificates, declarations, or applications for buyers and sellers of real estate. The list of documents required for the transaction remains the same and is determined by current civil, tax, and notarial legislation.
Myth 4. Real estate with "old" documents needs to be re-registered urgently.
Property rights registered before 2013 are recognized by the state and remain valid. There is no obligation to re-register such properties or enter them in the register before January 1, 2026. Entering data in the State Register is a recommendation, not an obligation.
Myth 5. The state has tightened control over citizens through new tax mechanisms.
The changes apply exclusively to notaries' reporting to tax authorities. They are aimed at systematizing information and monitoring the correctness of tax payments, rather than introducing additional control over the parties to the transaction.
Myth 6. Real estate transactions will be blocked on a massive scale.
The amendment agreements do not provide for any automatic prohibitions or mass refusals to certify agreements. Possible delays may arise only in the event of errors in the documents or non-compliance with the requirements that were in force previously.
Most of these "scare stories" are just misinterpretations of changes in notaries' tax reporting or outright misinformation.
What does this mean for the buyer?
For those planning to purchase real estate in 2026, the changes that came into effect on January 1 do not complicate the transaction itself. The purchase and sale procedure remains the same, but there are several practical points that buyers should take into account.
What is important for real estate buyers to understand:
The purchase process has not changed. The purchase agreement is still certified by a notary, ownership is registered in the State Register of Property Rights, and the notary automatically submits the transaction details to the tax authorities. The buyer does not need to submit additional reports or contact the tax authorities independently.
The document requirements have not changed. The list of documents required to purchase an apartment or house has not expanded. If the buyer has a standard set of documents and can confirm the origin of the funds (official income, loan, proceeds from the sale of other property, inheritance, etc.), the transaction proceeds as usual, as in previous years.
Financial monitoring is still in effect. Verification of the source of funds has not gone away. As before, the notary is required to assess the risks of the transaction as part of financial monitoring. It is important for the buyer to prepare documents confirming the origin of the funds in advance to avoid delays in the execution of the contract.
More attention is being paid to documents. Changes in notary reporting and clarification of registration procedures mean that errors, inaccuracies, or contradictions in documents can lead to delays in property registration. For buyers, this is a signal to pay more attention to checking the property and the accuracy of all data before signing the contract.
"Old" properties require careful verification. If the property is registered with documents issued before 2013, it remains legal but requires more careful legal verification. The buyer should ensure that the ownership rights are correctly confirmed and, if necessary, will be entered into the modern register without any problems.
Although the formal rules for purchasing property have not changed, the overall level of risk in the real estate market remains high, which is why professional support is becoming increasingly important. The involvement of lawyers in the transaction helps to identify hidden problems, avoid registration refusals, and protect the buyer from possible disputes in the future. The Mayak real estate agency team includes lawyers who check the documents for the property and help to conclude the purchase agreement correctly and without risk.
