Buying real estate in Ukraine as a foreigner is not only about the amount stated in the listing. The cost of the property is supplemented by taxes, notary services, property registration and banking expenses. However, compared with many European markets, the additional costs of purchasing property in Ukraine are relatively low.

The main mandatory payment for the buyer is 1% to the Pension Fund based on the property value stated in the agreement. This rule remains in effect in 2026. Certain buyers, including those purchasing residential property for the first time, are exempt from this payment.

Next come the costs of notarization and state registration of ownership. There is no single fixed tariff for private notary services — the cost depends on the property and the terms of the transaction. For a foreign investor, additional expenses may include document translation, power of attorney and legal support.

At Nadlane, we combine these matters into a single transaction support package: we arrange notarization, ownership registration, document preparation and verification, and, if necessary, translation and power of attorney. For the investor, this means there is no need to search separately for a notary, lawyer and other specialists — the Nadlane team coordinates the process from property verification to ownership registration.

Taxes are a separate issue. The buyer does not pay personal income tax or military tax on the purchase itself: these taxes are related to the seller’s income from the transaction. In 2026, for example, the sale of an apartment by an individual may be subject to a 5% personal income tax + 5% military tax if the property has been owned for less than three years or it is the seller’s second sale during the year.

Let’s take a $100,000 investment as an example. The Pension Fund contribution alone would amount to $1,000. There is no need to automatically add several thousand dollars on top: notary, registration and banking expenses are calculated separately and depend on the specific transaction.

That is why a foreign investor should calculate not just the property price, but the full cost of entering the investment. This approach makes it possible to understand the actual investment cost in advance and assess its future return.