Law No. 5020-IX came into force on October 27, 2026, and its main provisions will take effect on April 27, 2028.
As stated in the law, to sell an apartment, the owner must confirm its estimated value.
This can be done for free by obtaining an electronic certificate, or by ordering a report from a professional appraiser, writes 24tv.ua.
A notary checks the document before concluding the contract. If there is neither a certificate nor a registered report, it will not be possible to complete the sale.
The document provides for new registers of appraisers and property valuation reports. Reports for which registration is mandatory will have no legal force without it.
The new rules will also strengthen oversight of appraisers to prevent undervaluation of real estate. Tax rates will not change, but a higher assessment may increase the tax amount.
At the same time, the law does not cancel the free automatic valuation and does not oblige all owners to order paid services.
Register ownership right
In 2026, standard registration within 5 working days costs 330 hryvnias, while expedited processing will cost up to 16,640 hryvnias.
A notary checks the document before concluding the contract. If there is neither a certificate nor a registered report, it will not be possible to complete the sale.
Children, parents, husband or wife, siblings, grandparents and grandchildren can inherit an apartment without determining its value for taxation. A zero tax rate applies to them.
Instead, heirs who must pay the tax need to determine the value of the real estate. This applies, in particular, to more distant relatives and certain cases of inheritance involving non-residents.