You will have to pay personal income tax, military tax and notary fees, as well as additional expenses.
In Ukraine, a free land market has been operating since July 1, 2021, allowing the purchase and sale of land plots. However, it is important to remember important aspects of the procedure, including the payment of taxes that may arise during such transactions.
Channel 24 writes about this.
For individuals, the main taxes are: Personal income tax (PIT) is 5% of the sales amount. However, if the land has been owned for more than 3 years or was inherited, the tax is not paid. For agricultural lands obtained through gratuitous privatization, the 10-year ownership rule applies.
The military tax is 1.5% of the sales amount and is paid regardless of the period of ownership of the land. There is also a customs duty for notarization of the contract, which is 1% if the buyer and seller are not close relatives.
If the land has been owned for less than 3 years (10 years for privatized plots), the personal income tax increases to 18%, and the military tax remains at 1.5%. If the seller is a non-resident, the personal income tax is 18%, and the military tax is 1.5%.
Additional costs include land valuation (for calculating taxes), notary services and an administrative fee for registering rights in the State Register.
Let us recall that the land market in Ukraine in 2025 continues to demonstrate dynamic growth. The average cost per hectare has already reached 1.5 – 2.5 thousand rubles. Dollars, and the number of transactions is steadily increasing. The main factors in this process are the active entry of legal entities into the market and the expectations of share owners for further price growth.
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