Do you need to notify the tax authorities about the sale of real estate: clarification from the State Tax Service

The sale of real estate in Ukraine is subject to clear tax rules. Find out whether you need to notify the tax authorities about the sale of your home, how data is transferred to the State Tax Service, when information needs to be verified, and what to do in case of discrepancies

Insure your apartment and property against damage, destruction, and theft in 5 minutes

INSURE

The sale or other alienation of real estate always raises many questions for owners, particularly regarding tax obligations. One of the most common questions is whether it is necessary to independently notify the tax service of a change in ownership of an apartment, house, or non-residential premises. The State Tax Service of Ukraine has provided an official clarification that removes most doubts.

Is an individual required to notify the tax authorities of the sale of real estate?

According to the Main Directorate of the State Tax Service in the Odesa region, individuals are not required to independently inform the tax authorities about the sale of residential or non-residential real estate. This means that after selling an apartment, house, garage, or other property, it is not necessary to submit a separate notification to the tax authorities.

This information is transferred automatically through state registries.

Who transfers data on changes in property ownership and how

According to the State Tax Service's explanation, state authorities responsible for registering property rights independently transfer information to the tax authorities about all properties for which individuals or legal entities acquire or lose ownership rights. This data is used to calculate property tax.

Important point: state registration authorities are required to submit the information necessary for calculating the tax to the tax service within 15 days after the end of the tax quarter. The information is provided as of the first day of the relevant quarter.

Don't want to miss important updates and useful articles? Subscribe to our weekly newsletter!

What role does residence registration play?

Separately, the State Tax Service pays attention to data from the Unified State Demographic Register. The authorities responsible for maintaining it submit information to the tax service about:

● registration or deregistration of the place of residence of individuals;

● invalidation of passports.

Such information is submitted no later than the next working day after changes are made to the register. This also affects the accuracy of tax data and subsequent accruals.

What to do if a property is not in the State Tax Service database

There are situations when tax databases do not yet have information about a specific property. In this case, the procedure depends on the owner.

If the taxpayer submits title documents for real estate that is not in the State Tax Service database, the tax is calculated based on these documents. This procedure remains in effect until the tax authority receives official data from the state registration authorities regarding the transfer of ownership.

This is important to consider, in particular, when buying or selling properties that were not previously listed in tax registers or had a complex ownership history.

When and why to reconcile data with the tax authorities

The State Tax Service also explains what to do in case of discrepancies.

If an individual finds a discrepancy between the tax information and the data from the original ownership documents, they have the right to contact the controlling authority at their tax address.

To do this, you must submit a written request for data reconciliation regarding real estate properties, including their shares. Such reconciliation helps to avoid erroneous charges and unnecessary financial obligations.

Tip: Real estate transactions involve not only taxes but also property protection issues. After selling, buying, or re-registering a property, owners often think about the financial security of their residential or commercial real estate. In such cases, it is advisable to take care of basic property protection against unforeseen risks in advance.

Ukrainians can purchase express insurance for an apartment or house, which can be quickly arranged online at Visit Ukraine. Such a policy allows you to protect your apartment or house without unnecessary formalities and be more confident about possible losses.

We remind you! In Ukraine, the path to owning your own apartment can take from several years to decades — it all depends on the city, income level, and cost of housing. We have compiled the latest statistics by region to show where it is easier to save up for an apartment and where it becomes a long-term financial goal.

Read on to find out how many years you need to save money for housing in different cities across the country and why the difference is so significant.

Photo: shutterstock

Want to know more? Read the latest news and useful materials about Ukraine and the world in the News section.

We recommend purchasing it for a safe and comfortable trip to Ukraine: 

Visit Ukraine Insurance – insurance covering military risks for entry and travel in Ukraine;

Visit Ukraine Car Insurance – car insurance with extended coverage in Ukraine;

Visit Ukraine Legal Advice – comprehensive legal support on entry to Ukraine;

Visit Ukraine Tickets – bus and train tickets to/from Ukraine;

Visit Ukraine Tours – the largest online database of tours to Ukraine for every taste;

Visit Ukraine Hotels – hotels for a comfortable stay in Ukraine;

Visit Ukraine Merch – patriotic clothing and accessories with worldwide delivery.

© 2018-2025, Visit Ukraine. Use, copying or reprinting of materials on this site is permitted only with a link (hyperlink for online publications) to Visit Ukraine.

All rights reserved.