Investment property: Ukraine

Updated 6 October 2026

Ukraine: we match a property to your budget and goal, check the paperwork and close the purchase for you.

Ukraine's property market keeps working under martial law: deals are signed before a notary, who registers the title in the State Register of Real Property Rights, usually on the day of signing. A foreigner may buy a flat, house or commercial premises. Under Article 130 of the Land Code agricultural land cannot be sold to foreigners, though a foreigner can obtain the plot under their own building in a settlement. Notaries do not certify deals for property in temporarily occupied territories or areas of active hostilities. Buying a home gives no residence permit.

Who cannot buy

Since February 2022 notaries do not perform real estate acts at the request of Russian citizens, even if they are lawfully in Ukraine, and Article 81 of the Land Code bars citizens of the aggressor state from acquiring land. So a Russian passport holder cannot buy property in Ukraine. Citizens of other countries need a Ukrainian taxpayer registration number, issued by the tax service.

How the purchase works

1. We check the property in the State Register of Real Property Rights: owner, mortgages, attachments, bans.
2. We check the seller: authority, spousal consent, sanctions and links to the aggressor state.
3. We obtain the appraised value in the electronic valuation system: taxes are based on the higher of the contract price and the appraisal.
4. Payment is in hryvnia through a bank account in Ukraine; the National Bank rate on 6 October 2026 is about 45.06 hryvnia per dollar.
5. Signing before the notary and registration of title.

Taxes and fees

• The buyer pays the mandatory state pension insurance levy - 1% of the price.
• The seller pays 1% state duty, income tax of 5% for a resident or 18% for a non-resident, and military levy, which rose from 1.5% to 5% on 1 December 2024.
• A resident selling a home no more than once a year after owning it for over three years pays no income tax or military levy.
• The owner pays annual real estate tax at a rate set by the local community.

Risks we discuss upfront

• War risk insurance is available only to a limited extent, and shelling damage is usually not covered by ordinary insurance.
• During the war the National Bank restricts transfers abroad and eases them gradually: in 2026, for example, it allowed companies to pay foreign supervisory board members abroad. We check whether proceeds from a future sale can be transferred out under current rules before you buy.
• Access to registers and notaries may be restricted in some areas.

What we do

We check whether your nationality allows you to buy, obtain your tax number, check the property and seller against registers and sanctions lists, calculate taxes from the appraised value, and support the payment and the notarial deal. We quote our support after a consultation.

What we do

• Property shortlist for your investment goal
• Legal due diligence on the property
• End-to-end transaction support
• Ownership structuring (company, trust)
• Property management and letting

See also

Business account · Personal account · Country taxes · All country programs

FAQ