In Ukraine, the sale of a land plot involves the mandatory payment of taxes, which in 2025 include personal income tax, military levy, and state duty. This is reported by the resource News.LIVE. The specified fees can amount to 0% to 24% of the transaction amount. The owner has the right to own, use, and dispose of their land, but when it is alienated, tax obligations arise. The law requires the payment of several fees—personal income tax (PIT), military levy, and state duty. Their size depends on several factors: the number of transactions within the year, the period of ownership, the method of acquisition, the area of the plot, and the confirmed expenses. Taxes are calculated based on the estimated value of the land, but not below the market value: Who pays the duty, the parties determine independently—sometimes the costs are split in half. Transactions between close relatives—spouses, parents, children, ...
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