A contract for the sale and purchase of property is subject to mandatory notarisation (Article 657 of the Civil Code), and ownership arises from the moment of state registration, not upon signing. Therefore, the question is not ‘how to draw up a contract’ — every notary has a standard form. The question is what will happen to this contract in a year’s time, when the seller’s wife, whom you knew nothing about, turns up, or a creditor proves that the transaction was to their detriment.
A notary checks the registers and the formal validity of the transaction. They do not check the risks: the seller’s bankruptcy, children’s rights, the history of title transfers, or the validity of previous transactions in the chain. This is a lawyer’s job, and this is precisely where the difference lies between ‘the transaction is formalised’ and ‘the transaction is irrevocable’.
+38 095 554-54-24 — legal advice
Taxes on the sale of property in 2026
The key question for the seller is not ‘how much does a notary cost’, but which rate will apply.
| Situation | Personal Income Tax | Military levy | Total |
|---|---|---|---|
| First sale of a property in a calendar year + ownership for over 3 years | 0% | 0% | 0% |
| Inherited property (first sale of the year, length of ownership irrelevant) | 0% | 0% | 0% |
| First sale of the year, but owned for less than 3 years | 5% | 5% | 10% |
| Second sale of a property within a calendar year | 5% | 5% | 10% |
| Third and each subsequent sale within the year | 18% | 5% | 23% |
| Commercial property, non-residential premises, non-residents | 18% | 5% | 23% |
Key rules to save money:
- The year is a calendar year, from 1 January to 31 December. Sales in December and January count as two different years, not ‘two consecutive sales’.
- The military levy is not payable if personal income tax is zero. It is a common mistake to pay the levy ‘just in case’.
- Inheritance waives the three-year requirement — an inherited flat can be sold immediately at a zero rate (provided it is the first sale of the year).
- The base price must not be lower than the appraised value, determined by the State Property Fund. It is not possible to understate the price in the contract: the system will not approve the transaction.
- If there are only a few months left before the three-year ownership period expires — it is sometimes more advantageous to draw up a preliminary contract with a deposit and conclude the main agreement later. The difference can amount to tens of thousands of hryvnias.
The buyer pays a 1 per cent levy to the Pension Fund based on the property’s value. The 1 per cent state duty for notarisation is formally payable by the seller, but in practice it is shared as agreed by the parties.
From 1 January 2026, notaries are obliged to report information on property transactions to the tax authorities — it will no longer be possible to ‘arrange’ an under-the-radar deal.
What we check before the transaction
Owner and title history. Extract from the State Register of Property Rights and the entire chain of title. Three resales in six months — a red flag: the property is likely being ‘laundered’ following unlawful acquisition.
Encumbrances. Mortgages, tax liens, seizures arising from enforcement proceedings and criminal cases, and prohibitions on disposal.
Spousal consent. Property acquired during marriage is joint property. To sell the property, you need notarised consent from the other spouse (Article 65 of the Family Code). Without it, the transaction can be successfully challenged, and the buyer loses both the flat and their money. A seller who says ‘we’re getting divorced’ or ‘the flat’s in my name only’ is precisely the kind of case where you need to check the facts.
Children’s rights. If a child is registered at the property or has a right of use, permission from the child welfare authority is required. This is the number one ground for the annulment of transactions.
The seller’s financial situation. Debtors’ register, court cases, signs of bankruptcy. A transaction entered into by a person on the eve of bankruptcy may be declared invalid as having been made to the detriment of creditors — even years after the purchase.
Technical documentation. Does the actual layout correspond to the documents? Unauthorised alterations after purchase become your problem: an order to restore the property to its previous condition and a ban on its subsequent sale.
Structure of the transaction: where the money is hidden
- Payment arrangements. Cash ‘handed over to the notary’, bank transfer, letter of credit or notary’s deposit — each option carries its own risk. The most dangerous arrangement is to transfer the money before the contract is signed.
- The price in the contract. An undervalued price (to save on taxes) means that if the transaction is declared invalid, you will only be refunded the amount specified in the contract.
- The timing of the handover of the property and what to do if the seller fails to vacate the premises — this must be specified in the contract, rather than left to a ‘friendly agreement’.
- Penalties for breaching the agreement after the deposit has been paid.
- Seller’s guarantees — that the property is free from third-party rights, and what will happen if this turns out to be untrue.
When a solicitor isn’t needed
A flat in a new-build from a major developer, purchased with a mortgage (the bank checks the property itself), with all documents in order — in this case, a notary will suffice. That’s exactly what we’ll say.
You need a solicitor when:
- the property is on the secondary market — and you do not know its history;
- the price is significantly below market value (the most common sign of a problem);
- the seller is married, has children, is in debt or is divorced;
- the property has been inherited or acquired by court order;
- there have been many resales in the chain of ownership;
- this concerns a plot of land, a house or a commercial property;
- you are selling and wish to minimise your tax liability legally.
How we work
- Legal due diligence on the property — registers, encumbrances, title history, court cases, seller’s status.
- Written risk assessment — what exactly could lead to a claim and how to avoid it.
- Tax calculation — which rate applies and whether it can be legally reduced.
- Drafting of the contract — calculations, guarantees, penalties, time of transfer.
- Support at the notary’s office — with on-site verification of all documents.
- Monitoring of the registration of ownership rights and obtaining the extract.
Cost of services
| Service | Price |
|---|---|
| Consultation on transaction matters | from 1,500 UAH |
| Legal audit of the property (legal opinion) | from 5,000 UAH |
| Drafting or audit of a sale and purchase agreement | from 5,000 UAH |
| Support during negotiations, preliminary agreement, deposit | from 5,000 UAH |
| Preparation of a statement of claim (if the transaction is already being contested) | from 5,000 UAH |
| Legal representation in court | from 10,000 UAH |
| Comprehensive representation in a civil case | from 25,000 UAH |
The following are charged separately: notary services, valuation via the State Property Fund module, 1% state duty, 1% Pension Fund contribution (payer), and the administrative fee for registration of title.
Full price list · Property valuation
Questions and answers (Property sale and purchase agreement)
What taxes does the seller of a flat pay in 2026?
0%, if this is the first sale of the property in the calendar year and you have owned it for more than 3 years (or inherited it). 10% (5% personal income tax + 5% military levy), if you have owned it for less than 3 years or this is the second sale in the year. 23% — from the third sale in a year, as well as for commercial property and non-residents.
Does the buyer pay tax?
The buyer pays a 1% levy to the Pension Fund. The 1% state duty is formally payable by the seller, but is usually split by mutual agreement.
Can the price in the contract be understated to pay less?
No. The tax base cannot be lower than the assessed value from the State Property Fund’s module — the system will not approve the transaction. Furthermore, if the contract is declared invalid, you will be refunded exactly the amount stated in the contract.
Is the consent of the seller’s spouse required?
Yes, if the property was acquired during the marriage — notarised consent is required. Without it, the transaction can be challenged, and the buyer risks losing both the property and their money.
What should you do if a child is registered at the flat?
You need permission from the child welfare authority to sell the property. Without it, the transaction can be challenged — this is the most common ground for the cancellation of contracts.
Can an inherited flat be sold straight away?
Yes. The three-year ownership requirement does not apply to inherited property: the first sale within a year is taxed at a zero rate.
Does the notary check the risks involved in the transaction?
The notary checks the registers and ensures the formal validity of the documents. They do not assess the risk of the seller’s bankruptcy, the legality of previous transactions in the chain, or risks relating to the rights of third parties.
What documents are required for the transaction?
The parties’ passports and tax identification numbers, title deeds for the property, an extract from the register, the technical passport, a valuation report, spousal consent, permission from the guardianship authority (if required), and a certificate of registered residents.
Contact a solicitor at Svarog regarding the drafting of a property sale and purchase agreement
Send us the property’s address and the seller’s documents — we’ll check the registers, calculate the taxes and advise you whether it’s safe to proceed with the purchase. A pre-transaction audit costs a fraction of the cost of a subsequent legal challenge in court.
+38 095 554-54-24 · Kyiv, 7 Khoriva St, Office 2 (Podil) · Mon–Fri 9:00–18:00