Buying property in Ukraine as a foreigner
Foreigners can buy residential and commercial real estate in Ukraine, as well as non-agricultural land subject to the conditions set by the Land Code of Ukraine. Agricultural land remains closed to foreign buyers unless a nationwide referendum approves otherwise. Before signing, the buyer should verify the land category, title history, registers, wartime notarial restrictions, tax exposure, and the ability to repatriate funds after a future sale.
This material is addressed to foreign private buyers, companies, investors, developers, family offices, founders of Ukrainian structures, and legal or finance teams considering the acquisition of residential or commercial property, land, or a structured real estate investment in Ukraine under martial law.
For a foreign buyer, the practical risk is not limited to the purchase price. The decisive issues are the category of the land, the seller’s title, encumbrances, taxes, currency restrictions, and sanctions exposure of the parties and beneficial owners.
1. Assets available for acquisition
2. Agricultural land
3. Land lease
4. Purchase procedure
5. Legal due diligence
6. Taxes and costs
7. Settlement and currency restrictions
8. Transactions under martial law
Frequently asked questions
How DLF can help
1. Assets available for acquisition
Foreign individuals and legal entities may acquire apartments, houses, offices, warehouses, hotels, retail premises, and other commercial real estate without a special permit linked to their foreign status. Land plots follow a separate legal regime based on their category, location, and the status of the buyer.
| Asset type | Foreign individual | Foreign legal entity |
|---|---|---|
| Apartments and houses | Unrestricted | Unrestricted |
| Commercial real estate | Unrestricted | Unrestricted |
| Non-agricultural land within a settlement | Permitted | Permitted |
| Non-agricultural land outside settlements | Only where the buyer owns a building on the plot | Only when acquiring a building located on the plot |
| Agricultural land | Not permitted | Not permitted |
| Inherited agricultural land | Must be disposed of within one year | Must be disposed of within one year |
For non-agricultural land within settlements, Article 81 of the Land Code expressly allows foreigners and stateless persons to acquire ownership. Outside settlements, land may be acquired only where a building owned by the buyer is already located on the land or is acquired together with it.
2. Agricultural land
Agricultural land cannot be acquired by foreign individuals, foreign legal entities, or foreign states. The Land Code of Ukraine provides that such acquisition is possible only after approval by a nationwide referendum.
The restriction also applies to inheritance: a foreigner may inherit agricultural land, but must dispose of it within one year. The same rule applies to foreign individuals and foreign legal entities.
Practical point: if the asset involves agricultural land, ownership acquisition is not available to a foreign buyer. For agribusiness projects, land lease remains the realistic model.
3. Land lease
For long-term use of land without ownership, the statutory alternative is lease. The Law of Ukraine on Land Lease allows the parties to agree the lease term, but the general maximum term is 50 years.
Foreigners, stateless persons, international organisations, and foreign legal entities may act as lessees. Lease rights arise upon state registration, so the buyer or investor should verify not only the lease text but also the ability to register the right properly.
4. Purchase procedure
A real estate sale and purchase agreement in Ukraine must be notarised, and ownership passes only after state registration. The principle of simultaneous notarisation and registration is set out in the Law of Ukraine on State Registration of Real Rights to Immovable Property and Their Encumbrances.
- obtaining a Ukrainian tax identification number;
- legal due diligence of the property, seller, land plot, and registers;
- where useful, signing a preliminary agreement to fix price and core terms;
- notarial certification of the sale and purchase agreement;
- state registration of title and receipt of a register extract.
Personal presence is not always required. The purchase may be handled by a representative under a notarised power of attorney; foreign documents usually require an apostille and a notarised Ukrainian translation.
5. Legal due diligence
Due diligence is the key stage before signing. The seller may not disclose every risk proactively, so the buyer should independently verify title, encumbrances, ownership history, and the land status of the asset.
- State Register of Real Rights to Immovable Property — owner, mortgages, arrests, prohibitions on alienation, and other encumbrances;
- State Land Cadastre — land category, cadastral number, boundaries, and designated use;
- urban planning documentation — zoning, development restrictions, permits, and technical documentation;
- Unified State Register of Court Decisions — current and completed disputes relating to the property or seller;
- sanctions and AML checks — buyer, seller, ultimate beneficial owners, and source of funds.
Under martial law, two additional checks are required: whether the property is located in an active combat zone or temporarily occupied territory, and whether any party or beneficial owner has a connection to the Russian Federation or sanctions regimes.
6. Taxes and costs
Typical buyer-side costs include a 1% Pension Fund contribution, where applicable, a 1% state duty, and the notary’s service fee. The precise costs should be confirmed before closing.
| Cost item | Rate | Base | Comment |
|---|---|---|---|
| Pension Fund contribution | 1% | Purchase price | Generally not applied to land plots |
| State duty | 1% | Purchase price | Separate from the notary’s actual fee |
| Total | Approx. 2% | Purchase price | Usually lower for land plots |
The statutory ceiling for annual property tax in 2026 is UAH 129.71 (approximately USD 3) per m². A large-property surcharge of UAH 25,000 (approximately USD 560) applies to apartments over 300 m² or houses over 500 m². The specific local rate is set by the relevant municipal council within the statutory limit.
Taxation on resale depends on the seller’s status, property type, and holding period. For non-residents, income tax, withholding tax, and any military levy exposure should be checked against the current version of the Tax Code of Ukraine and applicable tax guidance.
7. Settlement and currency restrictions
Real estate transactions in Ukraine are usually settled in hryvnias. The price may be agreed by reference to a foreign-currency equivalent, but the actual payment and bank control depend on the current currency-control regime.
Since the introduction of martial law, the National Bank of Ukraine has maintained restrictions on cross-border currency transactions. Before closing, especially where either party expects to transfer funds abroad, the applicable NBU rules and NBU Resolution No. 5 should be checked separately.
8. Transactions under martial law
Martial law has not suspended notarisation of real estate sale and purchase agreements or state registration of ownership. It has, however, added restrictions relating to register access, notarial geography, unsafe territories, and parties with sanctions exposure.
- properties in active combat zones or temporarily occupied territories require separate legal and factual verification;
- the notary must be authorised to perform the relevant registration action;
- the ownership structure of the parties should be checked for links to Russia, Belarus, and sanctioned persons;
- before a resale or repatriation of funds, current currency-control rules should be reviewed.
Practical point: wartime real estate due diligence should cover not only title and registers, but also territorial, sanctions, and currency-control risks.
Frequently asked questions
Can foreigners buy an apartment or house in Ukraine?
Yes. Ukrainian law does not impose a special ban on foreign ownership of residential real estate.
Can foreigners buy land in Ukraine?
Yes, but only non-agricultural land and only under the conditions set out in the Land Code of Ukraine.
Can property be purchased remotely?
Yes. A buyer may act through a representative under a properly issued power of attorney, provided the documents meet Ukrainian notarial requirements.
What are the buyer’s basic transaction costs?
Usually around 2% of the purchase price, where the Pension Fund contribution and state duty apply, plus the notary’s actual fee. However, the composition of costs should be confirmed for the specific transaction and as close as possible to it.
Can foreigners buy agricultural land?
No. Agricultural land ownership is prohibited for foreigners; for foreign-owned agribusiness projects, lease is the practical alternative.
Do real estate transactions continue under martial law?
Yes, but additional checks are required for the territory, notary, register access, sanctions, and currency restrictions.
How DLF can help
DLF attorneys-at-law supports foreign buyers and companies in Ukrainian real estate projects: from legal qualification of the asset, verification of the seller, land plot, and registers to contract preparation, notarial closing, title registration, real estate transaction support, tax planning, source-of-funds review, currency-control analysis, and sanctions screening. Where needed, DLF also helps assess whether a private purchase, corporate holding structure, or separate investment model is preferable in view of the tax consequences.
Igor Dykunskyy, LL.M., Partner, Attorney-at-law, DLF attorneys-at-law
Contact: +380 44 384 24 54, info@dlf.ua.
This material is intended for general information. The application of the approaches described depends on the circumstances of the specific situation and requires a separate legal assessment.