Myths and Reality of the “New Rules” for Real Estate Purchases: What Really Changes in 2026
In social networks were flooded with messages about supposedly new, strict rules for buying real estate in Ukraine starting from January 1, 2026. The authors of such posts frighten potential buyers and sellers with restrictions, “additional checks,” and changes to the very procedure of concluding transactions.
However, this information does not correspond to reality, as clearly confirmed by the Ministry of Justice of Ukraine.
The Ministry of Justice of Ukraine refutes inaccurate information circulated on social networks regarding the introduction of new rules for purchasing real estate starting January 1, 2026.
This commentary is based on the current legislation and subordinate acts regulating the real estate market in terms of financial monitoring and notarial control. In reality, for more than ten years, notaries, when conducting transactions with real estate (certifying real estate purchase and sale agreements), have been fulfilling the duties of subjects of primary monitoring.
This refers to the performance of their functions as controllers for compliance with legislation in the field of prevention and counteraction to legalization (laundering) of proceeds of crime, financing of terrorism, and proliferation of weapons of mass destruction.
One of the duties of a notary is to verify the sources of funds for real estate transactions, in particular, in the amount equal to or exceeding UAH 400,000.
For this, notaries require appropriate documents confirming the origin of the funds: a declaration of property status and income, documents on inheritance, gift, loan, income from alienation of property, etc.
This rule is mandatory for notaries under current legislation and as of today. Legislation in the field of financial monitoring has not changed.
What Actually Changes: Only Notaries’ Tax Reporting
Starting from January 1, 2026, changes affecting the procedure for submitting reports by notaries come into force. This does not affect the procedure for concluding or certifying real estate purchase and sale agreements for citizens.
The State Tax Service of Ukraine reports:
- From January 1, 2026, private notaries will report quarterly (with monthly breakdowns for each reporting quarter), while state notaries will report monthly.
- Such changes are provided for by Law of Ukraine No. 4536-IX of July 16, 2025, which updated a number of provisions of the Tax Code of Ukraine.
- Notaries will submit information in the form of Appendix 4 DF to the tax calculation, according to Order of the Ministry of Finance of Ukraine dated 13.01.2015 No. 4.
- Information should be submitted at the location of the state notary office or the workplace of the private notary.
- In the reports, notaries reflect data provided for by paragraph 172.4 of Article 172, paragraph 173.4 of Article 173, paragraph 174.4 of Article 174 of the Tax Code, in particular:
- on certified contracts of sale (exchange) of movable and immovable property between individuals;
- on certified gift contracts;
- on issued certificates of the right to inheritance.
This information serves as a basis for verifying the correctness of tax accruals and controlling the payment of personal income tax and other mandatory payments.
Legal Sources and Acts Confirming the Position
- Law of Ukraine of July 16, 2025 No. 4536-IX
“On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine in Connection with the Adoption of the Law of Ukraine ‘On Integrated Prevention and Control of Industrial Pollution’” - Order of the Ministry of Finance of Ukraine dated 13.01.2015 No. 4
“On Approval of the Form of Tax Calculation of Income Amounts Accrued (Paid) in Favor of Taxpayers – Individuals, and Amounts of Tax Withheld from Them, as well as the Amounts of Accrued Single Contribution and the Procedure for Filling Out and Submitting Tax Calculation of Income Amounts Accrued (Paid) in Favor of Taxpayers – Individuals, and Amounts of Tax Withheld from Them, as well as the Amounts of Accrued Single Contribution by Tax Agents.”
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From a legal practice perspective, the situation is transparent and clear:
- No new restrictions or additional checks for citizens are introduced from 2026.
- Requirements for confirming the sources of funds during real estate purchases have long been in place and remain unchanged.
- Actual innovations relate exclusively to the form and frequency of tax reporting by notaries — this is a technical improvement, not a tightening of procedures for the population.
- All certificates and documents that notaries are entitled to require to identify the sources of funds are a standard European practice in the field of anti-money laundering.
Thus, the wave of panic about the “new rules” is based on misunderstanding or deliberate manipulation. All requirements for buyers and sellers of real estate remain the same as before. Legislation clearly defines the duties of notaries and the innovations relate only to reporting to tax authorities.
If you plan to buy or sell real estate, do not fall for fakes. Consult professional lawyers and notaries, and rely only on verified sources of information.
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