Yes, the value of any gift item received by the gifted that is not listed in paragraphs 174.2.1 of the Tax Code of Ukraine not including members of the first and second degree relatives, is taxed at the rate specified in paragraphs. 167.2 of the Tax Code of Ukraine, namely 5%.

At the zero rate of tax, the objects of donation received from family members of the first and second degrees of affinity are taxed (paragraphs 174.2.1 and 174.2.1 of the Tax Code of Ukraine).

Therefore, resident individuals who receive a gift from a resident individuals who are not members of first- and second-degree relatives pay a 5% tax on the value of the gift.

It should be noted that any gift received from a non-resident individual is taxed at the rate of 18%.