Why gifting an apartment requires an appraisal
A deed of gift transfers an apartment to the new owner without payment. The appraisal here serves the notary, not price negotiation: personal income tax, the military levy and the notarial stamp duty are all calculated from the appraised value. In plain terms, the valuation sets the tax base of the transaction — which is why families arranging a transfer of property to a family member across borders should look at the numbers before signing anything.
Tax rates hinge on kinship — and on residency
The decisive factors are how the donor and the recipient are related, and whether both are Ukrainian tax residents (as of 2026):
- first and second degree of kinship (parents, children, spouses; siblings, grandparents, grandchildren) — personal income tax and military levy at a zero rate;
- other relatives and unrelated residents — 5% income tax plus 5% military levy on the appraised value;
- a non-resident party (if either the donor or the recipient is not a tax resident of Ukraine) — 18% income tax plus 5% military levy.
This last point is the one that matters most for readers abroad: residency is a tax-law status, not a question of citizenship or family closeness, and it is worth confirming with the notary before the deal. Where either party is a non-resident, the appraisal is mandatory. For close relatives the law may not require a valuation for the tax itself, but the notary typically requests one anyway to calculate the stamp duty (1% of the value). The exact rates and whether an appraisal is required in your case are confirmed by the notary.
What determines the appraised value
The appraised value of the apartment is established by the sales comparison approach against market evidence — location, floor, area, layout and condition. The report is registered in the Unified Base of Valuation Reports, and a registered value cannot deviate materially from the market level; oversight of gift-deed valuations tightened in 2026, so understating the figure to trim the tax is not a workable strategy.
Documents and process
Required: the title document for the apartment, the technical passport and the parties' identity documents. A personal inspection of the apartment by the appraiser is a mandatory stage under Ukrainian valuation standards; where the donor or recipient lives abroad, access is arranged through a relative or representative and the paperwork moves by email, with the notarial signing itself commonly handled by power of attorney. The appraisal of an apartment is routine work and normally takes 1 business day, after which the report is registered in the Unified Base.
Practice
Gift-deed engagements sit within the Kanzas company's core notarial workload — donation of property, purchase-and-sale and inheritance appraisals performed at volume, with reports registered in the Unified Base and passing notarial checks without remarks.
Questions and answers
How much does an apartment appraisal for a deed of gift cost? We quote the fee and timeline after receiving the apartment's characteristics and the purpose: we assess the scope and agree a fixed price and schedule before signing. Write to [email protected].
Is an appraisal needed when gifting to a close relative? For the tax itself — no, the rate for the first and second degree of kinship is zero. But the notary usually requests a valuation to calculate the 1% stamp duty. The final requirement comes from the notary.
What if one of us lives abroad? Living abroad does not by itself change the rates — tax residency does. If either party is a non-resident of Ukraine, the appraisal is mandatory and the rate rises to 18% income tax plus 5% military levy (as of 2026). Confirm the residency assessment with the notary.
Can the appraised value be set low to reduce the tax? No. The report is registered in the Unified Base, which does not pass materially understated values; and a sham gift masking a sale risks requalification with back taxes.
To arrange an apartment appraisal for a deed of gift in Ukraine, contact the Kanzas company at [email protected] — we respond with a scope assessment and a fixed quote.
Related services: Valuation for taxation · Documents for an apartment appraisal · Appraisal report review
