Ukraine’s real estate market offers attractive opportunities for foreign investors: a relatively low entry threshold, high rental yields (up to 10% per annum), and significant growth potential as the country recovers. However, purchasing property as a non-resident comes with its own legal peculiarities.
Below, the lawyers of Zilver Law Firm answer the most frequent questions from our international clients about purchasing apartments in Kyiv and other cities of Ukraine.
Can a Foreigner Buy an Apartment in Ukraine?
Yes. Ukrainian legislation imposes no restrictions on foreign citizens acquiring residential real estate (apartments, houses). You can buy, own, sell, or inherit property on the same terms as Ukrainian citizens.
Ready-Made Apartment or New Build: What to Choose?
You can purchase either a ready-made apartment or one at the construction stage:
| Ready-Made Apartment | New Build (Under Construction) | |
|---|---|---|
| Price | Higher | 20–30% lower |
| Risks | Low (you see the actual property) | Higher (developer reliability is critical) |
| Registration | Notarized purchase-sale agreement | Preliminary agreement + acceptance certificate after completion |
| Payment | Full amount upon signing | Installments during construction |
Our recommendation: If you choose a new build, be sure to order a legal due diligence of the developer before signing any documents. We have encountered situations where the same apartment was sold twice or construction took place on land not owned by the developer.
Buy as an Individual or Through a Company?
It depends on your goals:
| If you are buying… | Best Structure |
|---|---|
| For personal use (one apartment) | As an individual (simpler and cheaper) |
| For renting out (one apartment) | As an individual (you can declare income) |
| For resale | Consider creating a Ukrainian LLC (tax optimization) |
| Multiple properties (3+) | Definitely through a company (asset protection, VAT refund) |
Tax nuance for 2026: Rental income for individuals is taxed at 18% tax + 5% military levy. Corporate profits are taxed at 18%, but all expenses are deductible.
Step-by-Step Guide: How a Foreigner Buys an Apartment in Ukraine
Step 1. Property Selection
Find a reliable realtor. Once a suitable apartment is found, do not rely solely on the agent’s word.
Step 2. Legal Due Diligence (The Most Important Step!)
Order a professional legal verification of the apartment and developer/seller:
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Is the seller the true owner?
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Are there any hidden encumbrances, liens, or court disputes?
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For new builds: does the developer have all permits? Is the land title clean?
🔍 Zilver Service: We conduct a full due diligence and provide a risk assessment report in Ukrainian or English.
Step 3. Obtaining a Tax Number (RNOKPP)
Every property buyer must have a Ukrainian individual tax identification number. Our lawyers can assist in obtaining a Ukrainian tax number remotely: the foreigner does not need to come to Ukraine for this.
Step 4. Opening a Bank Account
Opening a bank account in Ukraine requires the buyer’s personal presence. However, in some cases, it is possible to manage without opening a bank account — everything depends on the individual circumstances, which should be discussed with lawyers and the seller. A bank account can be opened in any city of Ukraine.
Step 5. Document Preparation
You will need:
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International passport (with notarized translation into Ukrainian)
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Tax number certificate
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Marriage certificate (if applicable, with translation)
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Power of attorney (if you cannot be present in person)
Our lawyers will advise you and help gather the complete package of required documents.
Step 6. Signing the Agreement Before a Notary
The real estate purchase-sale agreement must be notarized. The notary:
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Verifies identities and ownership rights
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Controls the payment of all taxes and fees
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Registers the ownership right in the State Register of Property Rights (instantly, electronically)
✅ The buyer’s personal presence before the notary is not required: under a power of attorney, our lawyers can sign the agreement on behalf of the buyer.
Step 7. Payment of Taxes and Fees
Typical expenses when purchasing (about 2–3% of the apartment’s value):
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Notary fee (state duty + technical work)
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State registration fee
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Pension Fund levy (1% for apartments)
Can a Foreigner Rent Out an Apartment in Ukraine?
Yes, certainly. You can freely lease out your property.
Is the Apartment Considered Joint Marital Property?
Under Ukrainian family and civil law, yes — if you are married, the apartment is considered joint property of both spouses, unless otherwise provided by a marriage contract.
If you are purchasing the apartment solely in your name, ensure that your spouse is not required to sign the agreement (the notary will verify this).
Can a Foreigner Freely Sell an Apartment in Ukraine?
Yes. There are no restrictions on sale for foreigners. You can sell the property at any time to any buyer (Ukrainian or foreign). The proceeds can be transferred abroad subject to standard currency control rules (the purchase-sale agreement will be required).
Why Choose Zilver for Property Purchase?
| Your Task | Our Service |
|---|---|
| Verify the apartment before purchase | Full legal due diligence (ownership, encumbrances, permits) |
| Understand the agreement | Translation and explanation of all documents |
| Handle notary and registration | Full transaction support, including representation under power of attorney |
| Minimize taxes | Tax planning consultations (individual vs. company) |
| Speak the same language | Lawyers fluent in Ukrainian, English, and German |
Contact Us
Buying property in a foreign country should bring joy, not stress. Allow our team to handle the legal complexities while you focus on finding your ideal home or investment.
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