OREANDA-NEWS. January 24, 2013. If you inherited from a family member of the first-degree relatives, the cost of inherited property is taxed zero tax rate on personal income.

An individual who inherited from a family member of the second-degree relatives, pay the tax on personal income at 5% rate of the value of heritability.

If the property is inherited by an individual who has the status of an orphan, but which is 18 years old from a family member II second degree of relatives, the value of heritage sites is also subject to tax at a rate of 5%.