Law No. 5020-IX came into force on 27 October 2026, and its main provisions will take effect on 27 April 2028.
To sell an apartment the owner must confirm its valuation. This can be done free of charge by obtaining an electronic certificate, or by commissioning a report from a professional valuer; the notary checks the document before concluding the contract and a sale cannot be completed without either the certificate or a registered report.
The law establishes new registers of valuers and valuation reports; reports for which registration is mandatory will have no legal force without it. The new rules also tighten oversight of valuers to prevent undervaluation of property.
Tax rates will not change, but a higher valuation may increase the tax due. The law does not abolish the free automated valuation and does not require all owners to commission paid services.
In 2026 a standard registration of ownership within 5 working days costs 330 UAH, while expedited processing can cost up to 16 640 UAH.
First‑priority heirs - children, parents, husband or wife, siblings, grandparents and grandchildren - can inherit an apartment without determining its value for tax purposes and at a 0% rate. For other heirs who must pay tax, the property’s value must be determined; this applies in particular to more distant relatives and certain cases of inheritance involving non‑residents.
