Gift tax in Ukraine: what amount is exempt from tax
This is set out in the Tax Code of Ukraine.
Limit on the value of a tax-exempt gift
Under Article 165 of the Tax Code, gifts are not subject to declaration or taxation where their value does not exceed 25 per cent of the minimum wage set as at 1 January of the reporting year.
For example, if in 2026 a person received an item worth up to 2,161.75 UAH, no tax liability arises.
This rule applies to items and goods, vouchers, prizes, etc. However, the exemption does not apply to cash gifts – any payment, regardless of the amount, is subject to tax in accordance with the general rules.
Tax rates in 2026
The amount of tax depends on the identity of the donor.
If the gift is from a close relative – children, a husband or wife, parents, full brothers or sisters, or grandparents on either side – the rate is 0%.
If the property comes from a third party or a distant relative, the tax will be 5% personal income tax (PIT) and 5% military levy.
If the gift is received from a non-resident of Ukraine, you will have to pay 18% personal income tax and 5% military levy.
Who is liable for the tax
In most cases, the obligation to calculate and pay the tax falls on the recipient. However, if a gift is made by a company, a sole trader or a legal entity to one of its employees, the employer becomes the tax agent – it is the employer who fulfils the legal requirement.
When to declare and pay
Information must be submitted to the tax authority by 1 May each year for the previous year. The funds must be paid into the budget by 1 August.
At the same time, in practice, the State Tax Service does not track individuals who have evaded this obligation, unless they are officials or civil servants.
It was previously reported that, for 2024, Ukrainians declared 13.6 billion hryvnias in income from inheritance and gifts. This is one of the key categories of income for individuals, alongside foreign income and the sale of property.
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