The amount of pension for the first registration of a car in Ukraine has been changed
The amount of the tax rate for compulsory state pension insurance during the first state registration of passenger cars changes from January 1. This is due to the fact that the subsistence minimum has increased. It is on him that the amount of this tax depends. Currently, the subsistence minimum in Ukraine is 3028 UAH.
In accordance with paragraph 7 of Article 1 of the Law of Ukraine “On Collection of Compulsory State Pension Insurance”, individuals pay compulsory state pension insurance during the first state registration of a passenger car in Ukraine. However, this rule does not apply to cars equipped exclusively with electric motors.
From now on, the amount of tax is set at the level of:
- 3% - if the cost of the car does not exceed 165 of the subsistence minimum for able-bodied persons;
- 4% - if the cost of the car exceeds 165, but does not exceed 290 sizes of the subsistence minimum for able-bodied persons;
- 5% - if the object of taxation exceeds 290 of the subsistence minimum for able-bodied persons.
The cost of a car is determined in accordance with the contract of sale, the contract of exchange, the certificate of the customs service, the act of expert valuation of the value or other documents confirming this value.
Regardless of whether the car is new or used, at the first registration in Ukraine, a certain fee for compulsory state pension insurance is paid.
Calculations depend on the cost of the car without taking into account value added tax:
- does not exceed or equal to 499 620 UAH - 3% is paid;
- more than 499 620 UAH, but not exceeding or equal to 878 120 UAH - 4% is paid;
- more than 878 120 UAH- 5% is paid.
Main service center of the Ministry of Internal Affairs of Ukraine
