{"id":1743,"date":"2026-05-29T03:27:27","date_gmt":"2026-05-29T00:27:27","guid":{"rendered":"https:\/\/svaroglaw.com\/advokat-z-neruhomosti\/oformlennya-dogovoru-kupivli-prodazhu\/"},"modified":"2026-09-14T18:25:28","modified_gmt":"2026-09-14T15:25:28","slug":"oformlennya-dogovoru-kupivli-prodazhu","status":"publish","type":"page","link":"https:\/\/svaroglaw.com\/en\/advokat-z-neruhomosti\/oformlennya-dogovoru-kupivli-prodazhu\/","title":{"rendered":"Drafting a property sale and purchase agreement"},"content":{"rendered":"

A contract for the sale of real estate must be notarised Art. 657 of the Civil Code<\/span>, and the buyer\u2019s title arises on state registration, not on signature. Every notary has a standard form, so drawing up a contract of sale comes down to one question: what happens to this contract a year from now, when the seller\u2019s wife you knew nothing about appears, or a creditor proves the deal was made to their detriment.<\/p>\n

A notary checks the registers and the formal cleanliness of the deal. They do not check the risks: the seller\u2019s insolvency, children\u2019s rights, the history of title, the validity of earlier transactions in the chain. That is the lawyer\u2019s job, and it is the difference between \u201cthe deal is documented\u201d and \u201cthe deal is irreversible\u201d.<\/p><\/blockquote>

<\/svg>+38 095 554-54-24<\/span><\/a>legal consultation<\/span><\/div>\n

Tax on a sale of property in 2026<\/h2>\n

For a seller the key question is which rate applies. It decides whether it is worth waiting out the three-year holding period.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
Situation<\/th>\nIncome tax<\/th>\nMilitary levy<\/th>\nTotal<\/th>\n<\/tr>\n
First sale of a home in the calendar year + held over 3 years<\/td>\n0%<\/td>\n0%<\/td>\n0%<\/td>\n<\/tr>\n
Inherited home (first sale of the year, holding period irrelevant)<\/td>\n0%<\/td>\n0%<\/td>\n0%<\/td>\n<\/tr>\n
First sale of the year, but held under 3 years<\/td>\n5%<\/td>\n5%<\/td>\n10%<\/td>\n<\/tr>\n
Second sale of a home within the calendar year<\/td>\n5%<\/td>\n5%<\/td>\n10%<\/td>\n<\/tr>\n
Third and each further sale of a home in the year<\/td>\n18%<\/td>\n5%<\/td>\n23%<\/td>\n<\/tr>\n
Non-residential or commercial property: first sale of the year<\/td>\n5%<\/td>\n5%<\/td>\n10%<\/td>\n<\/tr>\n
Non-residential or commercial property: second and later sales<\/td>\n18%<\/td>\n5%<\/td>\n23%<\/td>\n<\/tr>\n
Non-resident seller (any property)<\/td>\n18%<\/td>\n5%<\/td>\n23%<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

Rules that save money:<\/p>\n