In Ukraine, landlords have to pay 23% of tax on income from rental housing. This was stated today by MP Olena Shulyak in a commentary for the Times of Ukraine. Tax evasion is punishable by a fine and a penalty.
Ukrainians will pay 23% of tax on rental housing
Ukrainians who rent out their homes are obliged to pay 23% of income tax. This was reported by MP Elena Shulyak in a comment for Times of Ukraine.
The new tax rate applies to all individuals who make a profit from renting out property. The authorities are stepping up control over compliance with tax discipline in the rental sector.
Fines and penalties for tax evasion
If the tax authorities find out that the tax has been evaded, the landlord faces a fine of 25% of the unpaid tax. An additional penalty is charged for each day of delay.
Such measures are aimed at reducing the shadow economy. rental market and increase budget revenues. Control over compliance with the rules is being strengthened, Shulyak said.
Changes to the rules for renting housing: what is known
The issue of introducing mandatory lease agreements and minimum lease terms remains open. As of 25 April 2026, no official date or details of these changes have been announced.
The authorities announce further legislative initiatives to regulate the rental market. It is expected that new rules may be adopted in the near future, but there is no exact timeline.
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