In 2026, the principle of "nobody knows" in the housing rental sector has ceased to work. The State Tax Service of Ukraine has intensified control over unofficial property rentals, using a comprehensive approach to identifying hidden income. Hiding such activity has become significantly more difficult due to the digitization of processes and multi-channel information gathering.

Igor Yasko, Managing Partner of JSC "Legal Company WINNER" and attorney, detailed in a comment to RBC-Ukraine the mechanisms that now allow the state to track shadow deals. According to the expert, the tax inspection monitors the situation along several directions, creating a dense network of control.

Channels for Identifying Hidden Income

The most typical ways to detect illegal rentals have become banking operations and digital footprints. Regular transfers, even if made in parts or through different accounts, are easily recorded by the system. Additionally, the tax authority cross-checks domestic signs of actual residence with data on owners.

An important factor has become complaints from third parties. Information is received through electronic services from tenants, neighbors, and other interested citizens. A signal about a violation alone does not guarantee a fine, but it often becomes a trigger for launching a full-scale inspection and gathering evidence.

Financial and Legal Consequences

If the tax authority establishes the fact of evasion of declaring rental income, the consequences for the landlord will be serious. First of all, additional taxes will be assessed:

  • 18% PIT (Personal Income Tax);
  • 5% military levy.

In addition to mandatory payments, penalty sanctions are applied. For the first violation, a fine of 25% of the tax deficit amount is provided. In case of a repeated violation, this figure increases to 50%, to which interest and administrative penalties are added. In the case of significant amounts and systematic evasion, the risk may escalate to criminal liability.

Paths to Legalization: Choosing a Strategy

The expert proposes three main paths to legalize activities for property owners:

  • Official rental as an individual.
  • Registration of an individual entrepreneur (FOP) on a single tax.
  • Special regime for platforms (subject to its implementation and model compliance).

The choice of the optimal model depends on the nature of the activity. If the income is stable and the apartment is rented on a regular basis, it is advisable to calculate the FOP option. If the rental is irregular and does not imply a service component, it is easier to formalize the official rental as an individual.

The main rule of 2026, according to Igor Yasko, is simple: the cost of legalization should be less than the potential risks of fines, additional assessments, and legal disputes with the State Tax Service. Property owners who rent apartments officially pay 23% in total taxes (PIT and military levy) within 40 days after the end of the quarter.