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Gifts and Taxes
While receiving property as a gift is free of charge for the recipient under the Civil Code of Ukraine, the Tax Code requires the recipient to pay tax on such a gift. In certain cases, however, this obligation may also be imposed on the donor.
Attorney-at-law and lawyer at the DE-JURE law firm, Vladyslav Martynchuk, explains how much a gift can actually “cost.”
If the donor and the recipient are close relatives (parents, children, husband, wife, sister, brother, grandfather, or grandmother) and are tax residents of Ukraine, the gift is exempt from taxation.
Gifts exchanged between individuals who are Ukrainian citizens but are not close relatives are subject to personal income tax at a rate of 5% and a 5% military levy. At the same time, gifts whose value does not exceed 25% of the minimum monthly wage as of the beginning of the calendar year (UAH 2,161.75 in 2026) are fully exempt from taxation. If the value of the gift exceeds this threshold, taxes are payable only on the amount exceeding it. In other words, subtract UAH 2,161.75 from the value of the gift and pay tax on the remaining amount.
Gifts received from legal entities or non-residents are subject to 18% personal income tax and a 5% military levy.
