Деклараційна кампанія 2026: Скільки треба заплатити податків при отриманні спадщини

Summary

The 2026 inheritance declaration campaign in Ukraine outlines key tax rules for heirs. Close relatives such as parents, children, spouses, siblings, grandparents, and grandchildren are exempt from inheritance tax. For other heirs, residents pay 5% income tax plus a 5% military levy, while non-residents pay 18% income tax plus the same military levy. Typically, taxes are settled during notarial processing, eliminating the need for filing a declaration. If taxes are not paid at that time, heirs must submit a declaration by May 1 and pay the tax by August 1. Timely compliance is emphasized as the heir's responsibility.

Takeaways

• 😀 If you inherit property from close relatives like parents, children, spouse, siblings, grandparents, or grandchildren, no tax is due (0% tax rate).
• 😀 Inheritance from other individuals will be taxed at 5% for residents of Ukraine (personal income tax) and 5% military levy.
• 😀 If the inheritor or deceased is a non-resident of Ukraine, the tax rate is 18% for personal income tax and 5% military levy.
• 😀 In most cases, tax is paid during the notarial registration of the inheritance, and no tax declaration is required at that point.
• 😀 If tax is not paid during the notarial process, the inheritance tax declaration must be submitted by May 1st and the tax paid by August 1st.
• 😀 Inheritance is a right, and fulfilling tax obligations on time is your responsibility.
• 😀 The tax rate depends on the relationship between the deceased and the inheritor, with closer relations resulting in a 0% tax rate.
• 😀 If the inheritor is a resident of Ukraine and the inheritance is from non-relatives, the applicable tax rates include both personal income tax and military levy.
• 😀 Non-residents inheriting property from a non-relative face a much higher tax burden (18% personal income tax plus 5% military levy).
• 😀 Always remember to handle inheritance tax on time to avoid penalties or complications with the authorities.
• 😀 Make sure to submit the necessary tax declarations and pay due taxes by the stipulated deadlines if tax wasn’t paid at the notarial stage.

Q & A

What happens if the inheritance is received from close relatives like parents, children, spouse, or siblings?

If the inheritance is received from close relatives (such as parents, children, spouse, or siblings), no tax is payable. The tax rate is 0%.

What tax rate applies if the inheritance is received from someone other than close relatives, and the heir is a resident of Ukraine?

If the inheritance comes from someone other than close relatives and the heir is a resident of Ukraine, the tax rate is 5% on personal income and an additional 5% military levy.

What is the tax rate for residents of Ukraine if the inheritance comes from a non-resident?

If the inheritance comes from a non-resident, the heir must pay 18% tax on personal income and 5% military levy.

Do heirs need to pay tax if the inheritance is received from a resident of Ukraine?

Yes, if the inheritance is received from a resident of Ukraine and the heir is not a close relative, they are liable to pay 5% personal income tax and 5% military levy.

When is the inheritance tax usually paid?

In most cases, the inheritance tax is paid during the notarization process, so the heir does not need to submit a declaration.

Is it necessary to submit a tax declaration if inheritance tax is paid at the time of notarization?

No, if the inheritance tax is paid at the time of notarization, the heir does not need to submit a tax declaration.

What should be done if inheritance tax was not paid during the notarization process?

If inheritance tax was not paid during notarization, the heir must submit a tax declaration by May 1st and pay the tax by August 1st.

What is the responsibility of the heir regarding the inheritance tax?

The heir is responsible for ensuring timely payment of the inheritance tax. It is their duty to fulfill the tax obligation.

What is the deadline for submitting the inheritance tax declaration if tax has not been paid during notarization?

The deadline for submitting the inheritance tax declaration is May 1st if tax has not been paid during notarization.

What are the tax implications if either the heir or the deceased is a non-resident of Ukraine?

If either the heir or the deceased is a non-resident of Ukraine, the heir must pay 18% personal income tax and 5% military levy on the inheritance.