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Ivan Topor

Head of real estate and construction practice, lawyer, candidate of legal sciences

27.03.2025 432 1 min.

Buying an apartment in 2025: who pays taxes and how much?

Apartment Market 2025 is an analytical review of housing buying and selling trends in Ukraine: prices, demand, legal risks, and new property inspection tools.

Legal support in the areas of real estate and construction is one of the leading areas of work of the company “DE-JURE” – in the TOP-50 ranking of leading law firms in Ukraine, we take 8th place in this field. That is why the Delo UA media turned to our head of real estate and construction practice, lawyer, candidate of legal sciences Ivan Topor for clarification regarding extreme innovations in taxation when selling housing.

Thus, from December 1, 2024, the military levy in Ukraine has been increased from 1.5% to 5%, and the amount of taxes when registering a transaction is also increasing. According to the legislation (in particular, Article 172 of the Tax Code of Ukraine), taxation depends on how long the owner owns the property (up to 3 years or more) and how often he alienates the property. Thus, four price options are possible, depending on the specific case. The most profitable is the first sale in a year, when the owner has owned the property for 3 years. But we can already say that the increase in military tax has significantly slowed down the secondary housing market.

Read the full commentary on our website in the “Media about us” section

Автор: Ivan Topor
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