According to the law "On the fee for mandatory state pension insurance", the fee to the Pension Fund is paid upon the first registration of a passenger car. Its rate depends on the value of the vehicle and the subsistence minimum.
Since January 1, 2021, the subsistence minimum in Ukraine has increased to 2270 hryvnias, so the procedure for calculating the fee when registering a car has also changed. Now the rate is:
3% – for cars worth up to 165 subsistence minimums (374,550 hryvnias);
4% – for cars worth 165-290 subsistence minimums (374,550 - 658,300 hryvnias);
5% – for cars worth over 290 subsistence minimums (from 658,300 hryvnias).
People with disabilities are exempt from paying this tax. In addition, the fee is not charged when the vehicle is transferred by inheritance.
