Notarization of contracts

What is Pension Fee Payment?

According to the Law of Ukraine "On the Compulsory State Pension Insurance Duty" of 26.06.1997 No. 400/97-ВР, the pension duty is a mandatory payment to be made by individuals and legal entities when purchasing property.

What is the rate of the pension fee for notarization of notarized contracts?

The rate of the pension fee for notarization of notarial contracts is 1% of the value of the property, for example, for standard contracts:

• Notarized certification of agreements for the alienation of rooms
• Notarized certification of agreements for the alienation of apartments
• Notarized certification of agreements for the alienation of houses
• Notarized certification of agreements for the alienation of summer cottages (garden houses)
• Notarized certification of agreements for the alienation of a garage (parking space)

Notarized certification of agreements for the alienation of a land plot and an exchange agreement is 0% of the amount of the agreement.

Who and to whom is the pension fee paid when notarizing agreements?

The pension fee is paid by the citizen (citizens) who purchase real estate. In practice, the parties to the agreement may agree to pay the fee differently (for example, to pay half or all of it to the seller). In any case, payment is made at the bank upon receipt on behalf of the acquirer in the name of the Pension Fund of Ukraine using the details provided by the notary at whom the agreement is drawn up.

When is the pension fee paid during notarization of contracts?

The pension fee is paid on the day of the transaction before the signing of the contract and documents by the parties and, accordingly, before the notarization of the contracts by the notary (i.e. before the notary affixes his signature and seal on the contract).

Taxation rates for notarization of contracts:

Zero tax rate applies:

when notarizing a sale and purchase agreement or an exchange:

• real estate owned by a citizen who alienates real estate for more than three years
• if during the reporting tax year a citizen alienates real estate for the first time

upon notarization of the gift agreement:

• parties to the agreement are husband and wife - 0%
• parties to the agreement are children and parents - 0%
• parties to the agreement are siblings - 0%

Tax rate of "5%"**:

upon notarization of the purchase and sale agreement, exchange:

• Real estate owned by a citizen of Ukraine who alienates real estate less than three years - 5%
• During the reporting tax year, a citizen of Ukraine alienates real estate more than once -5%

When notarizing a gift agreement:

• Parties to the agreement are citizens of Ukraine, distant relatives or strangers - 5%

**For foreigners and stateless persons, the tax rate is 18%.

Who and to whom is the tax paid when notarizing agreements?

The tax is paid by the citizen (citizens) who alienates real estate. In practice, the parties to the agreement may agree to pay the tax differently (for example, half or full payment is imposed on the acquirer). In any case, payment is made at the bank by receipt on behalf of the person who alienates the real estate in the name of the State Treasury Service of Ukraine according to the details provided by the notary, with whom the transaction is executed.

When is the tax paid upon notarization of contracts?

The tax is paid on the day of the transaction before the signing of the contract and documents by the parties and, accordingly, before the notarization of the contracts by the notary (i.e. before the notary affixes his signature and seal on the contract)

Military duty rates for notarization of contracts:

Zero rate "0%" military duty is not paid:

When notarizing a sale and purchase agreement or an exchange:

• The movable property is owned by a citizen who alienates the real estate for more than three years - 0%
• After the reporting tax year, the citizen alienates the real estate for the first time -0%

When notarizing the gift agreement:

• Parties to the agreement are husband and wife - 0%
• Parties to the agreement are children and parents - 0%
• Parties to the agreement are siblings - 0%

Military duty rate "1.5%"*:

When notarizing the purchase and sale agreement, exchange:

• The movable property is owned by a citizen of Ukraine who alienates the real estate for less than three years - 1.5%
• During the reporting tax year, a citizen of Ukraine alienates real estate more than once- 1.5%

When notarizing a gift agreement:

• Parties to the agreement are citizens of Ukraine, distant relatives or strangers - 1.5%

*For foreigners and stateless persons, the amount of military duty is also 1.5 %.

Who and to whom is the military duty paid when notarizing agreements?

The military duty is paid by the citizen (citizens) who alienates real estate. In practice, the parties to the agreement may agree to pay the military duty differently (for example, half or full payment is imposed on the acquirer). In any case, payment is made at the bank on a receipt in the name of the person who alienates the real estate in the name of the Treasury Department of the relevant district at the place of registration of the notary of the city of Kyiv according to the details that the notary has. Kyiv according to the details that the notary, with whom the agreement is drawn up, will provide.

When is the military fee paid when notarizing contracts?

The military fee is paid on the day of the transaction before the signing of the contract and documents by the parties and, accordingly, before the notarization of contracts by the notary (i.e. before the notary affixes his signature and seal on the contract).

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General list of documents:

• Passport, tax code of the citizen who is alienating real estate ORIGINALS with necessarily pasted photos
• Passport, tax code of the citizen who is acquiring real estate ORIGINALS with necessarily pasted photos
• Real estate documents, on the basis of which the right of ownership belongs to the citizen who is alienating real estate (Donation Agreement, Purchase and Sale Agreement, Exchange Agreement, Certificate of Ownership, Certificate of the Right to Inheritance by Law/Will, Court Decision, other) - ORIGINAL
• Technical passport (for real estate contracts: room, apartment, dacha (garden house, residential building), parking space (garage), premises)

• Real Estate Appraisal (Property), registered on the website of the State Property Fund (confirmation of the appraisal registration is an identifier in the form of letters and numbers, for example, TRPENIV016386) - ORIGINAL.

Order an Evaluation for 1200 UAH.

Additional list of documents for some categories of persons:

• Notarized consent of the second spouse/husband (former spouse/husband) + marriage certificate - if the citizen alienating the real estate acquired this real estate during marriage
• Death certificate + Marriage certificate - if the citizen alienating the real estate acquired this real estate during marriage, and the spouse died at the time of the transaction
• Notarized marriage contract or Court decision - if these documents establish that the real estate being alienated is personal property
• Certificate of form No. 13 (the so-called certificate of family composition) - for real estate contracts: room, apartment, dacha (garden house, residential building)
• Decision of the guardianship and trusteeship bodies of the relevant district administration - for contracts where the party to the contract is minor/underage children, or if they are registered in the real estate being alienated (registration applies to such real estate contracts: room, apartment, dacha (garden house, residential building)
• Certificate from a housing and construction cooperative or village (settlement) council on the absence of buildings on the land plot - for real estate contracts: land plot

• Notaries are connected to the Register of the territorial community of the city of Kyiv. If the real estate is located in the city of Kyiv, the notary can independently form the corresponding Extract on the day of the transaction.

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Zamoviti Vityag 500 UAH.

• Certificate from the Bureau of Technical Inventory (BTI) confirming ownership - for real estate contracts: room, apartment, dacha (garden house, residential building), ownership of which was registered before 2013.

Order a certificate 1200 UAH.

• Assignment of a cadastral number of a land plot and technical documentation for a land plot - for real estate contracts: dacha (garden house, residential building), land plot. Price (individually, depending on the location of the land plot, the presence of overlaps of the boundaries of neighboring plots, etc.). Calculation of cost and terms is FREE

Order Estimation of terms and cost

• Extract from the State Land Cadastre about a land plot for real estate contracts: dacha (garden house, residential building), land plot. Price (individually, depending on the location of the land plot, the presence of overlaps of the boundaries of neighboring plots, etc.). Calculation of the cost and terms is FREE

Order a state extract for 800 UAH.

1. Submission of documents for notarial certification to a notary, for making copies necessary for drawing up the texts of the agreement and statements provided for by law for the transaction
2. The parties discuss a convenient day and time for notarial certification of the transaction
3. On the agreed day and time, the parties come to the notary with the originals of all documents for notarial certification
4. The notary prints out a draft version of the agreement and statements and provides them to the parties to the agreement for review
5. The parties, together with the notary and a real estate lawyer, proofread the agreement, discuss the essential terms of the agreement, make amendments
6. The notary checks the parties for the presence of encumbrances, and real estate for arrests
7. The parties make settlements for the real estate, check the bills at the bank, pay notary services, payments and fees and return to the notary
8. The notary draws up the contract on special forms of notarial documents of strict reporting
9. The parties sign the contract (first the signature, next the surname and initials) the keys to the real estate are transferred to the new owner of the real estate
10. The notary signs the contract, seals it, staples and numbers the pages of the contract
11. The notary registers the ownership of the new owner in the register.
12. The notary gives a notarized copy of the contract to the citizen who alienated the real estate as the fact of the origin of the funds
13. The notary gives the original and a notarized copy of the contract, an extract from the State Register of Real Rights confirming registration

How long does it take to notarize a contract?

On average, a contract is drawn up in 2-3 hours. The speed of notary registration of a contract is influenced by:

• the speed of familiarization (reading) with the text of the contract and the parties' statements,
• queues at the bank when paying mandatory payments,
• stability of notarial registers (do the registers, according to which the notary checks the encumbrances and registers the real estate for the new owner, work well, or do the programs hang, which in practice happens quite often due to the reboot of the servers of the Ministry of Justice service).