Ukraine capital gains tax calculator
Ukraine runs four separate regimes. Investment assets pay 18% on the year’s profit less its losses, plus a military levy that is a separate charge (5% from 2025). Real estate and vehicles are charged on the price at 0%, 5% or 18% by the year’s sale count.
Work out the tax on a share, fund, crypto, property or vehicle disposal from your dates and amounts. Enter sales by hand or import your exchange CSVs, and the calculator applies the annual counts for property and vehicles, the article 170.2.8(a) income threshold, the loss carryforward and the per-year military levy, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from PwC’s Ukraine income determination summary and the sources each record cites.
Current rules
The rates behind the number
Investment profit, the military levy and the small-income threshold by year
| Tax year | Investment profit | Military levy | Investment-sale income threshold | Real estate | Vehicles |
|---|---|---|---|---|---|
| 2021 | 18% | 1.5% | UAH 3,180 | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
| 2022 | 18% | 1.5% | UAH 3,470 | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
| 2023 | 18% | 1.5% | UAH 3,760 | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
| 2024 | 18% | 1.5% (5% on property income from 1 December) | UAH 4,240 | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
| 2025 | 18% | 5% | UAH 4,240 | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
| 2026 | 18% | 5% | UAH 4,660 | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
| 2027 (planning) | 18% | 5% (baseline; reverts after martial law ends) | Not enacted: UAH 4,660 assumed | 0% / 5% / 18% by count | 0% / 5% / 18% by count |
The four regimes and their edges
| Rule | Value |
|---|---|
| Investment profit (shares, corporate rights, investment certificates, derivatives) | 18% of the year's profits less its losses, plus the military levy |
| Investment-asset sale income threshold (article 170.2.8(a)) | 1.4 x the able-bodied subsistence minimum at 1 January, rounded to the nearest UAH 10: a gross sale-income cliff, not an allowance on the gain |
| Investment losses | Net the year's investment profit; a negative overall result carries forward until fully repaid, with no expiry |
| State securities and NBU debt (article 165.1.52) | Exempt from the 18% and from the military levy, exchange-rate differences included |
| Real estate: first qualifying sale of the year, owned more than three years or inherited | 0% of the price |
| Real estate: second qualifying sale of the year, a first sale held three years or less, or first commercial property | 5% of the price |
| Real estate: third and later qualifying sales, second and later commercial sales, unfinished construction | 18% of the income, which alone may be reduced by documented acquisition costs; inherited objects stay at 5% |
| Vehicles: first car, motorcycle or moped of the year | 0% of the price |
| Vehicles: second sale, then third and later sales including other vehicles | 5%, then 18% of the price |
| Other movable property (art, jewellery, collectibles) | 5% of the price |
| Military levy | A separate charge on the same base as the personal income tax: 1.5% through the 2024 return, 5% from 1 January 2025 |
| Return and payment | Annual return by 30 April of the following year; tax and levy payable by 31 July |
Tables are rendered from the source records as of 2026-09-19; each links back to the authority page above. Property and vehicle charges fall on the price, not the gain, and the military levy is shown separately from the personal income tax.
Questions
Ukraine capital gains questions
How much is capital gains tax in Ukraine?
There is no single capital gains tax. Investment assets (shares, corporate rights, investment certificates and derivatives) pay 18% personal income tax on the year's investment profit less its investment losses, plus a separate military levy of 5% from 2025 (1.5% through the 2024 return). Real estate and vehicles are charged on the sale price at 0%, 5% or 18% depending on how many you sold that year and how long you held them.
What is the military levy and why is it on its own line?
The military levy is a separate charge under article 161 of the Tax Code's transitional provisions, not part of the 18% personal income tax, so it is itemised separately. Law No. 4015-IX of 10 October 2024 raised it from 1.5% to 5%; real-estate income received from 1 December 2024 bears 5%, income of the 2024 annual return keeps 1.5%, and all income from 2025 bears 5%. It reverts to 1.5% from 1 January of the year after martial law ends.
When is the first property sale exempt?
One qualifying sale a year is exempt at 0% when the object is on the article 172.1 list (a residential house, flat, room, garden house or qualifying land) and has been owned for MORE than three years, or was inherited. The exemption is a count limit, not just a holding test: the second qualifying sale of the same year pays 5% and the third pays 18%, even if each was held for years. Commercial property never qualifies for the 0%.
How is investment profit calculated and taxed?
Investment profit is the positive difference between the income from the sale of an individual investment asset (securities, corporate rights expressed in a form other than securities, investment certificates and derivatives) and its documented acquisition cost (Tax Code article 170.2.2). The overall financial result for the calendar year is the year's investment profits less the year's investment losses, calculated separately from other income and expenses (articles 170.2.1 and 170.2.6). Net investment profit is taxed at the ordinary 18% personal income tax rate (article 167.1) plus the military levy. A licensed securities trader or bank acting as tax agent withholds the tax on each profit without removing the obligation to file (article 170.2.9). Sources: https://taxsummaries.pwc.com/ukraine/individual/income-determination and https://zakon.rada.gov.ua/laws/show/2755-17
What is the investment-asset sale-income threshold?
Article 170.2.8(a) of the Tax Code excludes from taxation and from the total annual taxable income the income from the sale of investment assets where the year's total such income does not exceed 1.4 times the subsistence minimum for an able-bodied person as at 1 January, rounded to the nearest 10 hryvnia (article 169.4.1). The able-bodied subsistence minimum at 1 January 2026 was UAH 3,328, so the figure in this record is UAH 4,660.
How do investment losses carry forward?
This is a gross sale-income threshold and a cliff: once total investment-asset sale income passes UAH 4,660, the whole result (income and documented expenses alike) enters the calculation. Government-securities income exempt under article 165.1.52 sits outside it, and digital-asset disposals are not investment assets under article 170.2.7.
How is the sale of real estate taxed?
A negative overall financial result is an investment loss; it carries forward to reduce the overall financial result of later years until fully repaid, with no expiry stated (article 170.2.6). Losses from sales to related parties, from gratuitous transfers, and from a sale where an identical parcel is bought back within 30 days before or after the sale, are excluded from the overall result (articles 170.2.4 and 170.2.5). Investment losses never offset property, movable-property or employment income, and there is no property or movable-property loss pool. Source: https://taxsummaries.pwc.com/ukraine/individual/income-determination
How is the sale of a car or other movable property taxed?
Real estate and land: the once-a-year sale of a qualifying residential house, apartment, room, garden house or land plot owned for more than three years is exempt at 0% (article 172.1), and the three-year condition does not apply to inherited property. Under article 172.2 the second qualifying object in the reporting year, a first object owned three years or less, and a first commercial or other real estate object not in the article 172.1 list are taxed at 5% (article 167.2), while the third and later qualifying objects, the second and later objects not in the article 172.1 list, and unfinished-construction objects are taxed at 18% (article 167.1) unless inherited, in which case they stay at 5%. The 18% base may be reduced by documented acquisition costs; the 5% base is the gross income with no cost deduction. The income is the contract price but not lower than the valuation from the Unified Database of valuation reports or an appraiser's market value (article 172.3), and the notary collects the tax before certifying the sale. Sources: https://taxsummaries.pwc.com/ukraine/individual/income-determination and https://zakon.rada.gov.ua/laws/show/2755-17
Are government bonds exempt?
Movable property: income from the sale of movable property is generally taxed at 5% on the contract price but not below the appraised value (article 173.1). One sale a year of a passenger car, motorcycle or moped is exempt; the second such sale is taxed at 5% and the third and later vehicle sales, including other vehicles, at 18% (article 173.2). There is no holding-period test on movable property. Source: https://taxsummaries.pwc.com/ukraine/individual/income-determination
How is crypto taxed in Ukraine?
Investment profit from operations with National Bank of Ukraine debt obligations and with state securities issued by the central executive body for debt management is exempt from personal income tax and from the military levy, exchange-rate differences included (article 165.1.52). Source: https://taxsummaries.pwc.com/ukraine/individual/income-determination
What is the military levy on investment and property income?
Crypto: no crypto-specific capital gains statute was in force at capture time (2026-09-19); the Law on Virtual Assets (No. 2074-IX of 2022) had not entered into force. If a digital-asset disposal is taxed at all, the ordinary 18% rate applies to it as other income, and its losses have no statutory pool; the State Tax Service describes virtual assets but publishes no dedicated personal-disposal rule. This calculator applies the 18% reading plus the military levy and flags the treatment as unsettled. Sources: https://taxsummaries.pwc.com/ukraine/individual/income-determination and https://tax.gov.ua/data/files/266218.pdf
When must the annual return be filed and paid?
The military levy is 5% of the personal income tax base from 1 January 2025: Law No. 4015-IX of 10 October 2024 raised it from 1.5% for most personal income, including investment profit and taxable property income, and it reverts to 1.5% from 1 January of the year following the abolition of martial law. The levy is a separate charge from the personal income tax and is itemised on its own line in this calculator. Sources: https://www.ey.com/en_ua/it-tax-law-digest/changes-in-personal-income-taxation and https://taxsummaries.pwc.com/ukraine/individual/income-determination
What else does the record's source note say?
An individual files the annual property-and-income return for 2026 by 30 April 2027 and pays the personal income tax and military levy shown in it by 31 July 2027 (Tax Code articles 179.1 and 179.7). Real-estate tax is collected by the notary before the sale contract is certified, and a securities trader or bank acting as tax agent withholds tax on each investment profit. Sources: https://taxsummaries.pwc.com/ukraine/individual/tax-administration and https://taxsummaries.pwc.com/ukraine/individual/income-determination