The size of the pension contribution changed at the first registration of a passenger car
From January 1, 2023, the amount of the fee for compulsory state pension insurance at the first registration of passenger cars in Ukraine has been changed. The amount of tax depends on the size of the subsistence minimum. Now it is 2684 UAH, which is 203 UAH more than it was in 2022.
According to paragraph 7 of Article 1 of the Law of Ukraine “On the levy on compulsory state pension insurance” at the first state registration of a passenger car in Ukraine, individuals pay a fee for compulsory state pension insurance. That is, when buying a car in a car dealership or imported from abroad, except for certain cases in accordance with the current legislation, there is a mandatory pension fee.
In accordance with paragraph 8 of Article 4 of said Law, its size is established as follows:
3% — if the cost of the car does not exceed 165 of the subsistence minimum for able-bodied persons established by law on January 1 of the reporting year;
4% — if the cost of a passenger car exceeds 165, but does not exceed 290 of the subsistence minimum for able-bodied persons established by law on January 1 of the reporting year;
5% — if the object of taxation exceeds 290 of the subsistence minimum for able-bodied persons established by law on January 1 of the reporting year.
The object of taxation is the value of the car, determined in accordance with the contract of sale, the contract of exchange, the certificate of the customs service, the act of expert assessment of the cost of the car, and other documents confirming this value.
So, from January 1, 2023, at the first registration of a car on the territory of Ukraine, regardless of whether the car is new or used, it is necessary to pay the specified cost of the tax on compulsory state pension insurance according to the following calculations, depending on the cost of the car without taking into account value added tax:
does not exceed or equal to 442 860 UAH — 3% is paid;
more than 442 860 UAH, but not exceeding or equal to 778 360 UAH — 4% is paid;
more than UAH 778,360 — 5% is paid.
The tax is paid to the budget accounts opened in the main departments of the Treasury, at the place of the first state registration in Ukraine of a passenger car in the service centers of the Ministry of Internal Affairs.
Main service center of the Ministry of Internal Affairs
