Inheritance or gift from a resident to a non-resident: taxation and registration rules

Press service of the State Tax Service of Ukraine, published 02 July 2026 at 17:01 Chapter: News

Gift in the form of property received by non-resident from resident of Ukraine is subject to taxation according to the same rules as an inheritance (Paragraph 174.6 Article 174 of the Tax Code of Ukraine).

Main rules for non-residents:

- Rates. If the heir is non-resident and the testator is resident of Ukraine, any object of inheritance or gift is subject to the personal income tax at the 18% rate and military levy at the 5% rate.

- Who pays. Obligation to pay the tax and levy lies entirely to the non-resident’s heir.

- Payment terms. Non-resident’s heir must pay the tax and military levy before the notary registration of property, and in the rural areas – before documents are registered by authorized person of local government body.

- Important! Without document of full payment, the notary (or village council official) will not issue a certificate of inheritance or donation agreement.

Where and by what requisites to pay?

Tax and military levy are paid at the notarial registration place of inheritance or gift agreement.

To pay the tax, the budget classification code 11010501 is used – "Personal income tax paid by individuals who are not subject to obligatory declaration".

To pay the military levy, the budget classification code 11011000 is used – "Military levy".

Current account requisites for all regions of Ukraine can be found on the State Tax Service’s web portal at the link: https://tax.gov.ua/rahunki-dlya-splati-platejiv/.