Ukraine

Individual - Other issues

Last reviewed - 30 June 2022

Pension duty

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 2021, depending on the value of the vehicle, the following rates apply (based on the minimum subsistence level; the subsistence minimum starting from 1 January 2021 is UAH 2,270):

  • Value up to UAH 409,365: 3%.
  • Value above UAH 409,365, but not more than UAH 719,490: 4%.
  • Value above UAH 719,490: 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.