How inheritance tax works in Ukraine
Ukraine taxes inheritances through income tax by kinship. First- and second-degree heirs — parents, spouses, children, siblings, grandparents — pay zero income tax and zero levy.
Other resident heirs pay 5% plus 5% levy, while non-resident heirs pay 18% plus 5% regardless of kinship, due before notarisation.
Gifts follow the same scale with small non-cash gifts under UAH 2,162 exempt. Older guides quoting 1.5% levy describe the pre-2025 rate.
Tax rates at a glance
- Close-family rate
- 0%Exempt
- General rate
- 5% + 5%
- Non-resident rate
- 18% + 5%
- Small-gift line
- UAH 2,162
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesInvestorsHigh earnersExpatsFamily offices
Watch out for
- Non-resident heirs pay the top lane whatever the kinship. Children living abroad face 18% plus 5% where resident siblings pay zero.
- Payment precedes notarisation for charged heirs. The tax must land before the notary seals the inheritance.
- The 1.5% levy figure is dead history. Every 2026 succession adds the full 5% military charge.
- Foreign assets can face succession tax abroad. Ukrainian zero for close family does not shield property in taxing states.
Frequently asked questions
Does Ukraine have inheritance tax?
Through income tax: 0% for close family, 5% plus 5% levy for others, and 18% plus 5% for non-resident heirs.
Are gifts taxed in Ukraine?
Same scale as inheritances, with small non-cash gifts under UAH 2,162 exempt.
Do non-resident children pay on Ukrainian inheritance?
Yes, 18% plus 5% levy regardless of kinship, payable before notarisation.