An aunt gives an apartment to her niece, you have to pay 7% of the appraised value...?

In accordance with clause 69.22 of the Tax Code of Ukraine, temporarily, for the period of martial law on the territory of Ukraine, introduced by the Decree of the President of Ukraine "On the introduction of martial law in Ukraine" dated February 24, 2022 No. 64/2022, approved by the Law of Ukraine "On the approval of the Decree of the President of Ukraine" On the introduction of martial law in Ukraine" from February 24, 2022 No. 2102-IX, until December 31 of the year in which martial law was suspended or canceled, Tax on immovable property, other than land, is not calculated and paid:

• for residential and/or non-residential real estate located in the territories of active hostilities or in the territories of Ukraine temporarily occupied by the Russian Federation: for 2021 and 2022 - for residential real estate, including their shares located in property of individuals;

• for the period from March 1, 2022 to December 31, 2022 - for residential real estate objects, including their shares owned by legal entities, and for non-residential real estate objects owned by individuals and/or legal entities.

• for residential and/or non-residential real estate destroyed as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine;

• for damaged objects of residential and/or non-residential real estate (such as those requiring capital repair, reconstruction or restoration as a result of hostilities, terrorist acts, sabotage caused by the armed aggression of the Russian Federation against Ukraine).

In all other cases, the tax is paid in full.