The Verkhovna Rada has adopted draft law No. 16037-d, which changes the taxation of the sale of passenger cars, motorcycles and mopeds. For vehicles sold earlier than 183 days after registration, an 18% personal income tax and a 5% military levy are provided.
Tax on the sale of cars before 183 days
At a combined rate of 23%, with taxable income of UAH 300,000, the seller would pay UAH 69,000. Of this amount, UAH 54,000 accounts for personal income tax, and UAH 15,000 is the military levy.
“Under the new rules, the registration date will affect the amount of taxes even during the first sale of a car per year,” notes the author Oleksii Astapov.
First and second sale of a car after 183 days
After 183 days have elapsed, the first sale in a calendar year will be exempt from personal income tax. For the second sale in a year under the same condition, the personal income tax rate will be 5%.
As of November 12, 2026, the document was sent to the President for signature. The new rules are to take effect on January 1, 2027.
