Inheritance tax
PIT 0/5/18% + military levy by degree of kinship (art. 174 TCU)
Parameters
Calculation
ПДФО 5%25 000,00 ₴
Military levy 5%25 000,00 ₴
Total tax50 000,00 ₴
Net estate450 000,00 ₴
Per heir450 000,00 ₴
Art. 174 TCU: 1st degree (children, parents, spouse) — 0%; 2nd degree and others — 5% + 5% levy; non-residents — 18% + 5%. Separate reliefs exist for group-I disabled and minors. The assessed value is taxed; the notary also charges a certificate fee.
About Inheritance tax
Inheritance tax — PIT 0/5/18% + military levy by degree of kinship. Legal: Legal explanations and guides. Use our tools without registration or installing software. All calculations happen in your browser — your data is never sent to a server.