Inheritance taxes in Ukraine

Inheritance objects (that is inheritance property) are taxed on personal income. Persons of the first and second degree of kinship are exempted from this tax.

It is worth noting that even if the heir falls into the category of persons who are exempt from paying a such tax, but he is a non-resident, he will have to pay an amount of 18% of the assessed value of the property.

Payment of inheritance tax must take place before the day of notarization of the objects of inheritance - that is the issuance of a certificate of inheritance, or on the day of issuance of a certificate of inheritance, but not later.

Foreigners also pay an additional military training, which is 1.5% of the appraised value of the property.