What rate of inheritance tax applies in Ukraine?

Ukraine taxes inheritance as income of the heir (Tax Code art. 174). Two things decide the rate: how you are related to the deceased, and whether you — and they — are Ukrainian tax residents. The tool gives a rate, not a sum: a valuer values the estate and the notary computes the tax.

1. How are you related to the deceased?

The degrees are defined in Tax Code 14.1.263. Cousins, aunts and nephews are NOT first or second degree.

First degree: parents, spouse, children (including adopted)Second degree: siblings, grandparents, grandchildrenAnother relative or unrelated (nieces and nephews, aunts, a partner, a friend named in a will)

2. Are YOU a Ukrainian tax resident?

This is tax residency, not citizenship. A Ukrainian settled abroad with family, home and work there is often a non-resident.

Yes, residentNo, non-resident

3. Was the DECEASED a Ukrainian tax resident?

Yes, residentNo, non-resident

Not sure about residency? Walk the art. 14.1.213 test: am I a Ukrainian tax resident

This is not tax advice. The tool applies the Tax Code’s general rules to your answers; the rate in your case is applied by the notary, and disputes belong to the tax service. Reliefs for particular categories (group I disability, orphans) are not covered here — ask the notary about those.

The full context is in the guide: inheritance in Ukraine from abroad