The Ministry of Internal Affairs explained how the taxation of the sale of personal vehicles by Ukrainians has increased.
05.12.2024
1007

Journalist
Shostal Oleksandr
05.12.2024
1007

Changes to the Military Tax
Starting from December 1, 2024, the military tax increases from 1.5% to 5% on the income of individuals from the sale of movable property. This change is established by Article 173 of the Tax Code of Ukraine.
The MIA Service Center explained that for car owners intending to sell their vehicle within a year, the following tax rates are set:
- sale of the first car - 0%;
- sale of the second car - 5% of the vehicle's value + military tax of 5%;
- sale of the third and subsequent cars - 18% of the vehicle's value + military tax of 5%.
When selling the third and subsequent buses, trucks, trailers, tractors, special machinery, and other movable property, a tax of 18% of its value is also charged, as well as a military tax of 5% of the appraised value.
However, for military personnel, the military tax rate remains at 1.5%.
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