How capital gains tax works in Ukraine
Ukraine taxes investment profit on shares and securities at 18% plus 5% military levy for 23% combined on the net gain.
First yearly home sales owned over three years pay zero, with inherited property exempt from the time test. Second sales, short holds and commercial objects pay 5% plus 5%.
Vehicles scale from zero to 5% to 18% plus levy by sale count and type. Crypto law awaits tax amendments — proposals are not in force.
Tax rates at a glance
- Investment rate
- 23%Combined
- Home test
- 3 years
- Vehicle top
- 18% + 5%
- Crypto proposal
- 23%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersHigh earnersFamily offices
Watch out for
- Crypto proposals are not law. Bill readings and amnesty drafts do not authorise 2026 filing positions — treat crypto as fully taxable.
- Home zero needs both tests together. First sale of the year plus three-year ownership, with inheritance excused from time.
- Vehicle scaling counts by type. Cars, bikes and trucks run separate sale counters with different rate ladders.
- Commercial objects never get home relief. First sales of non-residential property pay from the first transaction.
Frequently asked questions
Does Ukraine tax capital gains?
Yes, at 18% plus 5% levy on investment profit, with first qualifying home sales at zero and vehicles scaling by count.
Are crypto gains taxed in Ukraine?
Crypto sits legally grey with proposals un enacted. Treat disposals as taxable investment profit at 23% combined pending law.
Is my home sale taxed in Ukraine?
No, for the first yearly sale owned over three years. Second sales and short holds pay 5% plus 5%.