Pension duty is payable by individuals upon purchase of passenger cars prior to the first registration of the vehicle in Ukraine. The tax base is the value of the vehicle. For 2020, depending on the value of the vehicle, the following rates apply (based on the minimum subsistence level; the subsistence minimum set on 1 January 2020 is UAH 2,102):
- Value up to UAH 346,830: 3%.
- Value above UAH 346,830, but not more than UAH 609,580: 4%.
- Value above UAH 609,580: 5%.
Pension duty is also payable by individuals who acquire real estate (with the exception of Ukrainians who acquire residential premises for the first time) at 1% of the asset's value.