Ukraine V.A.T. and Other Taxes





Ukraine Real Property Tax

The tax is imposed on owners of buildings and land.
Small buildings as defined by law are tax exempt.
For bigger building exceeding the exempt size the tax is 1.5% of the minimum salary in Ukraine for each additional square meter.
The tax rate for land is UAH 100.5 per 1 sq m of real estate.



Ukraine Inheritance and Gift Tax

The tax rate depends on the closeness to the testator/donor.
A close relative e.g. a child, parent or spouse is exempt from the tax.
Other residents pay 5% tax. Non residents pay 18% tax.