In 2025, Ukraine saw significant changes in the taxation of real estate transactions. The innovations affect the purchase, sale and donation of property, making it necessary to familiarize yourself with the new rules in detail to avoid unforeseen expenses and legal problems.

Real estate tax in 2025

Real estate owners are obliged to pay real estate tax if the area of their housing exceeds the statutory limits:

Apartments with an area of more than 60 square meters;

Houses with an area of more than 120 square meters;

Various types of housing with a total area of more than 180 square meters.

The tax rate is determined by local authorities, but may not exceed 1.5% of the minimum wage per 1 sq. m. As of January 1, 2024, the minimum wage was UAH 7,100, which means that the maximum tax rate is UAH 106.5 per 1 sq. m.

Changes in the taxation of real estate purchases and sales

Since the beginning of 2025, the tax burden on residential purchases and sales has increased by 3.5% to 12%. This increase includes an increase in the military duty rate from 1.5% to 5%, which significantly affects the final cost of the transaction.

Taxation of real estate gifts When gifting real estate, tax rates depend on the degree of kinship between the donor and the donee:

Zero rate: Applies if the donee is a family member of the first degree of kinship (parents, children, spouses).

23%: Applies in other cases, including 18% personal income tax and 5% military duty.

Impact on the real estate market

An increase in the tax burden may lead to an increase in real estate prices. This makes it important to plan carefully and take into account the new tax rates when conducting real estate transactions.

Recommendations for owners and investors

Familiarize yourself with local tax rates: Real estate tax rates may vary from region to region, so it is important to obtain up-to-date information from local authorities.

Consult with experts: Consulting tax advisors or lawyers can help you avoid mistakes and optimize your tax costs.

Plan your transactions in advance: Given the new tax rates, you should carefully plan the purchase, sale or donation of real estate to minimize financial risks.

Favorable promotional offers from Alliance Novobud

Despite the changes in taxation, Alliance Novobud offers attractive promotional offers for real estate buyers:

14% discount on Valentine's Day: Alliance Novobud gives a benefit for business class square meters.

For Valentine's Day, the developer Alliance Novobud has announced a festive offer for the purchase of apartments in its Kyiv and Brovary projects: Illinsky House, Montreal House, Madison Gardens and Krona ParkII. According to the terms of the offer, the whole month of February will be a benefit of up to 14% on the collection of apartments!

Installment plan without price increase for ready-made apartments in Brovary

Buy an apartment in one of the best residential complexes in Brovary - Madison Gardens - in installments without price increase.

We offer 2 options:

• One-bedroom apartments for up to 12 months with a down payment of 50%
• Apartments from 70 m2 for up to 24 months with a down payment of 50%