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ПОПУЛЯРНЕ
АКТУАЛЬНІ ПИТАННЯ
ДОДАТКОВА ІНФОРМАЦІЯ
OKSANA VIKTORIVNA KOROTIUK
Notary Private of Kyiv City Notarial District, Candidate of Legal Sciences, Member of Methodological Council for Notariat at Main Department of Justice in Kyiv City
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Certificate of Right to Engage in Notarial Activities
No.8188 dated 02.04.2010, Registration Certificate
No.1171 dated 07.10.2010
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You can apply to Notary O.V. Korotiuk for performance of notarial acts by e-mailing in Ukrainian, Russian or English or by calling at the telephone number specified in contact details.
Contact Details:
Notary Private of Kyiv City Notarial District
Oksana Viktorivna Korotiuk
5, Zoi Haidai Str., Kyiv, 04212, Ukraine,
tel.: +38 (044) 467 88 33; +38 (067) 288 68 68; tel./fax: +38 (044) 467 39 39;
e-mail: Ця електронна адреса захищена від спам-ботів, Вам потрібно включити JavaScript для перегляду ;
Working hours: Mo-Sa: 09:00 AM – 06:00 PM, Su: by agreement.
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Taxation of income of foreign citizens in Ukraine
Individual income tax rates in case of alienation of immovable property (except for succession and gift):
|
IMMOVABLE PROPERTY TRANSACTION, TERMS AND CONDITIONS THEREOF |
TAX |
PROVISION OF LAW TO BE APPLIED |
|
Purchase and sale, exchange and any other alienation, except for succession and gift. If the property alienator is nonresident and his/her income amount is less than the tenfold minimum salary amount established as of January 01 of the current calendar year.
|
15% |
Art. 172(9), Art. 167(1) of the Tex Code of Ukraine |
|
If the property alienator is nonresident and his/her income amount is more than the tenfold minimum salary amount established as of January 01 of the current calendar year.
|
20% |
Art. 172(9), Art. 167(1) of the Tex Code of Ukraine |
Individual income tax rates in case of alienation of movable property
(except by succession and gift):
|
MOVABLE PROPERTY TRANSACTION, TERMS AND CONDITIONS THEREOF |
TAX |
PROVISION OF LAW TO BE APPLIED |
|
Purchase and sale, exchange and any other alienation, except for succession and gift. If the property alienator is nonresident and his/her income amount is less than the tenfold minimum salary amount established as of January 01 of the current calendar year.
|
15% |
173(6), Art. 167(1) of the Tex Code of Ukraine |
|
If the property alienator is nonresident and his/her income amount is more than the tenfold minimum salary amount established as of January 01 of the current calendar year.
|
20% |
173(6), Art. 167(1) of the Tex Code of Ukraine |
Individual income tax rates in case of gift or succession to immovable or movable property:
|
PROPERTY TRANSACTION |
TAX |
PROVISION OF LAW TO BE APPLIED |
|
A taxpayer acquires as a gift (inherits) the property from an individual who is nonresident of Ukraine, or if the taxpayer is nonresident of Ukraine (even if they are the first degree relatives), with the value which does not exceed the tenfold minimum salary amount established as of January 01 of the current calendar year.
|
15% |
Art. 174(2)(3), Art. 167(1) of the Tex Code of Ukraine |
|
A taxpayer acquires as a gift (inherits) the property from an individual who is nonresident of Ukraine, or if the taxpayer is nonresident of Ukraine (even if they are the first degree relatives), with the value which exceeds the tenfold minimum salary amount established as of January 01 of the current calendar year.
|
20% |
Art. 174(2)(3), Art. 167(1) of the Tex Code of Ukraine |