Ukrainians who have inherited a plot of land may sell it without paying taxes, provided certain conditions are met. This is reported by the State Tax Service (STS) of Ukraine, as conveyed by RBC-Ukraine.

When tax is not paid

According to the STS clarifications, exemption from taxation of income from the sale of an inherited land plot is possible only if two conditions are met simultaneously:

  • The area of the plot does not exceed the established norm — 2 hectares for a personal peasant farm;
  • The sale of such an object takes place for the first time during the calendar year.

Important: for inherited land, the rule regarding the minimum ownership period (three years) does not apply. This means that the plot can be sold immediately after the title is formalized — and the exemption can be used right then.

Practical example

The STS cites a specific case: a citizen inherited a land plot of 1.5 hectares intended for a personal peasant farm and sold it for 400,000 hryvnias. Since the area does not exceed the norm, and the transaction is the first of the year — the income is fully exempt from taxation. The seller receives the full amount without deductions.

When tax must still be paid

If at least one of the conditions is not met — for example, the plot area exceeds 2 hectares or this is already the second sale of real estate in the current year — the income is taxed in the established order.

It should also be noted that when selling a second real estate object within a year, other rules for calculating tax liabilities may apply.

STS recommendations

The tax service strongly recommends checking the plot area and the conditions for applying exemptions before concluding a purchase and sale agreement. This will allow you to determine in advance whether a tax obligation will arise and calculate the exact amount.

Additional context

Previously, RBC-Ukraine explained how property tax is calculated for joint ownership — in 2026, the rate will depend on the type of ownership and the share of each co-owner. Materials were also published about the tax for "excess" square meters in apartments: who falls under the "luxury" criteria and under what conditions an additional 25,000 hryvnias is added to the amount.