The Law "On Amendments to the Tax Code of Ukraine Regarding Taxation Features Under Martial Law" has come into effect, which increases the military levy from 1.5% to 5% for individuals on any income. According to the amendments, as of December 1, the tax rate from the sale of movable property within one year has also changed: passenger cars, mopeds, and motorcycles, noted the Main Service Center of the Ministry of Internal Affairs.
Accordingly, if a car owner decides to sell their vehicle, they must pay the applicable tax:
sale of the first car – 0%; sale of the second car – 5% of the car’s value + military levy – 5%;sale of the third and subsequent cars – 18% of the car’s value + military levy – 5%.When selling the first or second bus, truck, trailer, tractor, special equipment, or other movable property, a tax of 5% and a military levy of 5% of the appraised value are charged even on the first transaction of the year.
When selling the third and subsequent buses, trucks, trailers, tractors, special equipment, and other movable property, a tax of 18% and a military levy of 5% of the appraised value are charged.
Meanwhile, for military personnel and law enforcement employees, the military levy rate remains at 1.5%.
To re-register a vehicle to a new owner, one should visit any convenient service center of the Ministry of Internal Affairs. Services are provided with tickets available through the online "E-record" system or at the terminal in the service center premises.
Consultation regarding services of the Ministry of Internal Affairs’ service centers can be obtained by calling (044) 290-19-88, or on the Main Service Center of the Ministry of Internal Affairs’ Facebook and Instagram pages. Answers to the most common questions and useful information can be found on the website.