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 374,550 - 3%.
- Value above UAH 374,550, but not more than UAH 658,300 - 4%.
- Value above UAH 658,300: 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.