What tax must be paid on the sale amount of the apartment?

The first sale of housing in a year, if the seller has owned it for three years or more, is not subject to personal income tax. You have owned it for 2 years. Therefore, if you (the owner of the property) are a citizen of Ukraine, the personal income tax will be 5% of the sale amount, for citizens of other countries this figure is 18%. Don't forget,, that you also have to pay the military duty, it is equal to 1.5% of the real estate value.