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Buying real estate in Ukraine as a foreigner: legal support for the transaction

Updated: November 2026
 
Foreigners buy flats, houses and commercial premises in Ukraine on the same terms as Ukrainian citizens. A non-resident buyer, however, has to take into account restrictions on land, currency control and financial monitoring rules, and to check the property without access to Ukrainian registers. Most problems can be found before signing if the due diligence is done in advance.
 
What a foreigner can buy
  • Flats, houses, offices, warehouses and other buildings — without restrictions, on the general terms of the Civil Code of Ukraine (in Ukrainian).
  • Non-agricultural land — under the Land Code of Ukraine (in Ukrainian): within settlements, and outside them only under real estate owned by the foreigner.
  • Agricultural land cannot be owned by foreigners. If such a plot is inherited, it must be disposed of within one year.
Separate prohibitions apply to citizens and companies of the aggressor state.
 
Due diligence before the deal
Due diligence is the core of the work. It covers, in particular:
  • the seller’s title and its history in the State Register of Real Property Rights;
  • attachments, mortgages, bans on disposal and court disputes over the property;
  • the seller’s authority and, where needed, the consent of the spouse or the guardianship authority;
  • for new builds, land documents, the construction permit, the developer’s status and the sales structure;
  • the technical condition of the property and its match with the documents, including any redevelopment.
It is also worth checking whether the property has been damaged by shelling and whether this is recorded in the relevant register.
 
Buyer’s documents and payment
The foreigner needs a passport with a notarised translation and a taxpayer identification number. A residence permit is not required. If the buyer cannot attend, the contract is signed by a representative under a power of attorney executed abroad and apostilled.
 
Payment is made in hryvnia by bank transfer, so the foreigner needs an account with a Ukrainian bank; see our article on opening bank accounts. Funds from abroad are converted into hryvnia. As entities subject to financial monitoring, the notary and the bank will check the source of funds, so documents on income or the sale of other assets should be prepared in advance.
 
Under martial law, NBU Board Resolution No. 18 (in Ukrainian) restricts transfers abroad. If the property is sold in the future, the proceeds cannot be repatriated immediately, and this should be taken into account at the purchase stage.
 
Taxes and fees
  • The buyer pays 1% of the value of residential property to the Pension Fund (exemptions apply in certain cases).
  • State duty of 1% is charged for notarisation of the contract; the parties may agree who pays it.
  • The seller pays personal income tax and military levy. The first sale in a year of housing owned for over three years is tax-free. Otherwise, the rates are 5% income tax and 5% military levy, and they may be higher for the third and subsequent sales in a year and for non-resident sellers.
Notary and valuation fees are paid separately.
 
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