Ukraine’s 2026 Tax Declaration Campaign: What Property Sale Rates Apply Now

Ukraine’s 2026 Tax Declaration Campaign in Full Swing

According to ХВИЛЯ: Ukraine is currently in the active phase of its 2026 tax declaration campaign, giving citizens the opportunity to report income from property sales. As part of this effort, the State Tax Service of Ukraine has introduced updated tax rates that vary depending on the type of asset, how long it was owned, and the number of transactions completed within a single calendar year.

These tax rates range from 0% to 18%. Specifically, a 0% rate applies to the first real estate sale in a calendar year, provided the property was held for more than three years. Notably, this three-year ownership requirement does not apply to inherited property. However, if a citizen sells a second property within the same year or has owned the property for less than three years, a 5% personal income tax (PIT) rate plus a 5% military levy takes effect.

Tax Rates by Asset Type

For commercial premises, the first sale also incurs a 5% PIT rate plus a 5% military levy. When it comes to selling vehicles-such as passenger cars, motorcycles, and mopeds-the rates are as follows:

• First sale in a year: 0%,
• Second sale: 5%,
• Third and subsequent sales: 18% PIT plus 5% military levy.

Trucks and buses face slightly different rates:

• First and second sales: 5%,
• Third and each subsequent sale: 18% PIT plus the military levy.

Citizens can submit their declarations through the Electronic Taxpayer Account, which simplifies the income reporting process. The 2026 declaration campaign aims to enhance tax transparency and support economic stability across Ukraine.

This campaign represents a significant step toward improving the tax system and encouraging the legalization of income.

Applying different tax rates based on property ownership duration and asset type may motivate citizens to engage more actively in selling real estate and vehicles, which in turn could help boost budget revenues. The transparency offered by electronic filing platforms also has the potential to increase public trust in the tax system.

In addition to the ongoing tax declaration campaign, the government has also introduced a range of new tax measures impacting various sectors, including drivers and entrepreneurs. Understanding these changes is crucial for citizens looking to navigate the evolving tax landscape effectively. For a comprehensive overview of how these new regulations may affect your financial responsibilities, read more about the recent tax adjustments here.