Ukraine Property Transfer Tax, Pension Fund & Notary Fee Calculator 🇺🇦
Calculate real estate purchase and sale fees in Ukraine: 1% State Duty (Держмито), 1% Pension Fund fee (Збір до ПФУ), first-time homebuyer exemption, 5% PIT + 1.5% Military Levy, and notary charges.
1% State Duty • 1% Pension Fund • 1st Home Buyer Exemption • Нотаріус
Input Parameters
Calculation Results
State Duty (Державне мито 1%) -
Pension Fund Levy (Збір до ПФУ 1%) -
Seller Personal Income Tax (ПДФО) -
Seller Military Levy (Військовий збір) -
Total Seller Taxes & Statutory Duties -
Total Buyer Costs (Pension + Notary Registry) -
Grand Total Transaction Closing Expenses -
Statutory Basis & Calculation Formula
Statutory Real Estate Transaction Rules (Податковий кодекс & Декрет про держмито):
• State Duty (Державне мито): 1.0% of the contractual value (not less than evaluated cadastral value), conventionally paid by the seller or shared.
• Mandatory Pension Fund Levy (Збір на обов’Ñзкове державне пенсійне страхування): 1.0% of property purchase value paid by the buyer. Statutory Exemption: First-time property acquisition by Ukrainian citizens (Постанова КМУ № 866).
• Seller Income Tax & Military Levy:
- 1st real estate sale in calendar year (owned ≥ 3 years or inherited): 0% PIT + 0% Military Levy.
- 2nd sale in calendar year OR owned < 3 years: 5.0% PIT + 1.5% Military Levy.
- 3rd sale or subsequent sales in calendar year: 18.0% PIT + 1.5% Military Levy.
• Notary Fee & State Register Extraction: State or private notary solemnization fee (~1.0% or negotiated flat fee ~8,000–15,000 UAH) + State Register of Property Rights registration stamps (~3,500 UAH).
• State Duty (Державне мито): 1.0% of the contractual value (not less than evaluated cadastral value), conventionally paid by the seller or shared.
• Mandatory Pension Fund Levy (Збір на обов’Ñзкове державне пенсійне страхування): 1.0% of property purchase value paid by the buyer. Statutory Exemption: First-time property acquisition by Ukrainian citizens (Постанова КМУ № 866).
• Seller Income Tax & Military Levy:
- 1st real estate sale in calendar year (owned ≥ 3 years or inherited): 0% PIT + 0% Military Levy.
- 2nd sale in calendar year OR owned < 3 years: 5.0% PIT + 1.5% Military Levy.
- 3rd sale or subsequent sales in calendar year: 18.0% PIT + 1.5% Military Levy.
• Notary Fee & State Register Extraction: State or private notary solemnization fee (~1.0% or negotiated flat fee ~8,000–15,000 UAH) + State Register of Property Rights registration stamps (~3,500 UAH).
📊 Розрахункова відомість за законодавством України (ДПС, КЗпП та ПФУ)
| Статутна стаття / Податкова позиція | Розрахована сума (UAH / грн) |
|---|---|
| Основний результат / Сума до сплати | 0.00 грн |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Ukraine Statutory Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.