A deed of gift for an apartment is the colloquial name for a real estate gift agreement. Under such an agreement, the owner transfers the apartment to another person's ownership free of charge. UNN has looked into how to properly formalize it, what documents are required, and how to avoid mistakes.
As of 2026, an apartment gift agreement is concluded in writing and certified by a notary. After signing, the notary performs the state registration of ownership rights. Following this, the donor immediately loses ownership of the housing, and the recipient acquires it.
Unlike an heir under a will, the person for whom a gift agreement has been drawn up immediately acquires the rights to their new property. This is because its transfer is not postponed until after the owner's death, as happens in the former case.
How to formalize an apartment gift agreement
To formalize a deed of gift, both parties must approach a notary: the donor and the recipient. If one of them cannot be present in person, a representative may act under a notarized power of attorney. The power of attorney must specify exactly to whom the property is being gifted.
The agreement can be certified by a notary at the location of the apartment or at the registered place of residence of one of the parties. Before signing, the notary verifies:
- the identities of the parties;
- their legal capacity;
- documents for the apartment;
- data from state registers;
- the presence of arrests, prohibitions, mortgages, or other encumbrances.
If the apartment was acquired during marriage and belongs to the joint common property of the spouses, the consent of the other spouse is required.
What documents are needed to formalize a deed of gift
Typically, the following are required for an apartment gift agreement:
- passports or ID cards of the donor and the recipient;
- taxpayer identification numbers; title documents for the apartment;
- technical passport for the apartment;
- documents regarding the donor's marital status;
- consent of the other spouse (if necessary);
- as well as documents confirming the degree of kinship (birth certificate, marriage certificate, or another document that allows the notary to establish the family connection).
Information about persons registered in the dwelling may also be required. If a child is among the owners or persons whose rights may be affected, the notary will check for the permission of the guardianship and trusteeship authority.
An important detail: parents or guardians cannot simply gift property belonging to a child or a ward.
For taxation purposes, the appraised value of the apartment may be required. In 2026, it is determined through electronic appraisal services or an appraiser's report.
Can a gift agreement be formalized between relatives
Yes, an apartment can be gifted to a relative. Most often, gift agreements are concluded between parents and children, between spouses, brothers and sisters, grandparents and grandchildren. Note that for the State Tax Service, it is fundamentally important who the parties are to each other.
The first degree of kinship includes parents, husband or wife, and children, including adopted ones. The second degree includes siblings, grandfathers, grandmothers on both the mother's and father's sides, and grandchildren. For such relatives, the personal income tax rate for gifting is 0%. Also, in 2026, no military tax is paid on such a gift.
If the apartment is gifted to a distant relative or a third party, a 5% personal income tax rate applies for residents of Ukraine. In addition, in 2026, a military tax is paid at a rate of 5%. If the recipient is a non-resident, an 18% tax rate and a 5% military tax are applied.
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How much does it cost to formalize a deed of gift for an apartment
The cost of formalizing a deed of gift consists of several parts. The mandatory payment is the state duty for the notarization of the real estate alienation agreement. For apartments, it is 1% of the agreement amount, but not less than the established minimum. Administrative and registration actions, extracts from registers, property appraisal (if required), and notary services are also paid for.
Open sources often cite approximate amounts of several thousand hryvnias, but there is no fixed single price for all cases. The cost depends on the notary, the region, the complexity of the documents, the number of checks, the presence of co-owners, mortgages, arrests, errors in documents, or the need for additional statements and consents.
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What taxes and state duties are paid when gifting real estate
For relatives of the first and second degrees of kinship, personal income tax and military tax are not paid. However, this does not mean that the formalization will be free, as notary services, state duty, registration fees, and other technical expenses remain.
Taxes are usually paid before the notarization of the agreement, and the notary checks the payment documents.
What determines the cost of notary services
A private notary determines the fee for their services by agreement with the parties. In practice, the amount is influenced by checking registers, preparing the agreement, the number of participants, the need to obtain the spouse's consent, checking kinship documents, working with a power of attorney, and correcting discrepancies in title documents.
Therefore, before formalizing, it is worth asking the notary to state the price for formalizing the gift agreement and the full list of payments:
- duty;
- registration of ownership rights;
- extracts;
- appraisal;
- statements;
- consents;
- the actual payment for notary services.
What is important to know before formalizing a deed of gift
The main risk for the donor is the loss of control over the apartment immediately after signing the agreement and registering the rights. If a person wants to transfer housing only after death, a will is more suitable than a deed of gift. A will can be changed or revoked. After a gift agreement is formalized, such an option is unavailable.
To whom does the deed of gift pass after the donor's death
If the gift agreement has already been signed, notarized, and the ownership right has been registered to the recipient, the donor's death changes nothing for the new owner of the apartment. The housing is no longer part of the donor's material inheritance because it did not belong to them at the time of death.
Another situation is if the parties only planned to formalize a deed of gift or concluded an agreement to transfer property in the future, but the donor or recipient died before the specified term or condition. In such a case, the obligation under the agreement is terminated.
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In what cases can a gift agreement be declared invalid
A deed of gift can be challenged in court if legal requirements were violated. For example:
- if the agreement was not notarized,
- if the donor turned out to be legally incapacitated,
- if the donor acted under pressure;
- if the donor did not realize the significance of their actions,
- if documents were forged;
- if the gift agreement was a cover for a sale and purchase of the apartment.
Separately, the law allows the donor to demand the termination of the agreement in court if the recipient intentionally committed a crime against the life, health, or property of the donor or their relatives. Another ground could be the threat of losing the gift, which holds great non-property value for the donor. A one-year statute of limitations applies to such claims.
As a reminder
Earlier, UNN wrote about how to conclude a donation agreement and how it differs from a gift agreement.