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Cal­cu­la­torpre­lim­i­nary cal­cu­la­tion

Tax on the sale of a car

Tax calculator for sale of a passenger car

Plan­ning to sell a pas­sen­ger car in Kyiv? The con­tract price is not always the tax base, and the order of sales changes the rate. Enter the trans­ac­tion details and of­fi­cial value to es­ti­mate the amount before pro­cess­ing.

Legal workflow with calculations and documents
Current
October 8, 2026
Format
Online
Value
0 ₴
Online tool

Preliminary calculation of personal income tax and military levy

Only the sale of an in­di­vid­ual’s own pas­sen­ger car by a Ukrain­ian res­i­dent in 2026, if their vehicle sales history is uniform.

Estimated result

Data required

Enter a pos­i­tive price, a valid date and a whole number of pre­vi­ous sales. For a taxable trans­ac­tion, enter the type and amount of the of­fi­cial val­u­a­tion.

How the tax is determined

Article 173 of the Tax Code counts pas­sen­ger-car sales per cal­en­dar year. The first sale is exempt; the second is subject to 5% per­son­al income tax, and the third and sub­se­quent sales to 18%. The mil­i­tary levy on taxable income is 5%.

For a taxable sale, the income cannot be lower than the average market value or the ap­praised market value, de­pend­ing on the lawful method chosen by the seller. The tool com­pares it with the con­tract price.

For the first sale, you may leave the of­fi­cial value blank because the cal­cu­lat­ed tax is zero. This does not remove the doc­u­men­tary and reg­is­tra­tion re­quire­ments for the trans­ac­tion.

Methodology

Calculation methodology

Cal­cu­la­tion pro­ce­dure

  1. We check the 2026 date, res­i­den­cy, private sale of a pas­sen­ger car specif­i­cal­ly, and a con­sis­tent vehicle sales history.
  2. We iden­ti­fy the sale number within the cal­en­dar year; cars sold in other regions also count.
  3. For the second and sub­se­quent sales, use the higher of the con­tract price and the se­lect­ed of­fi­cial value.
  4. We sep­a­rate­ly cal­cu­late per­son­al income tax and mil­i­tary levy, round­ing to the nearest kopeck, and show the amount and tax return route.
Example

Example for a seller in Kyiv

The owner sells a second pas­sen­ger car during the year for UAH 780,000. The se­lect­ed of­fi­cial value is UAH 820,000; the pre­vi­ous sale was also of a pas­sen­ger car.

  • Second sale in 2026
  • Con­tract price: UAH 780,000
  • Of­fi­cial value: UAH 820,000

Base UAH 820,000; per­son­al income tax and mil­i­tary levy of UAH 41,000 each, total ap­prox­i­mate­ly UAH 82,000.

If you sold a mo­tor­cy­cle or moped earlier this year, this example does not de­scribe your history; check Article 173 of the Tax Code sep­a­rate­ly.

Documents

What to prepare for registration

  • Vehicle reg­is­tra­tion cer­tifi­cate, proof of own­er­ship, and seller and buyer details.
  • Draft agree­ment with the price ac­tu­al­ly agreed and a doc­u­ment con­firm­ing the se­lect­ed of­fi­cial value for a taxable sale.
  • Con­tracts for all vehicle sales in 2026, in­clud­ing trans­ac­tions outside your region.
  • Proof of per­son­al income tax and mil­i­tary levy payment and doc­u­ments for the MIA service center or notary.
  • Basis for tax res­i­den­cy and doc­u­ments showing special cir­cum­stances, if in doubt.

Official sources

Prepared
The method­ol­o­gy was pre­pared by the website ed­i­to­r­i­al team under the Tax Code and guid­ance from the State Tax Service and the Main Service Center of the Min­istry of In­ter­nal Affairs.
Checked
The ed­i­to­r­i­al team checked the rates and cal­cu­la­tion con­di­tions against the cited of­fi­cial sources.
Important
The pre­lim­i­nary cal­cu­la­tion does not replace review of the con­tracts, of­fi­cial value, and the seller’s tax cir­cum­stances.

Current as of . The cal­cu­la­tion is pre­lim­i­nary and depends on the doc­u­ments and cir­cum­stances.

Frequently asked questions

Frequently asked questions

Is the first sale of a passenger car taxable in 2026?

On an in­di­vid­ual res­i­dent of Ukraine’s first sale of a pas­sen­ger car, no per­son­al income tax arises, and no mil­i­tary levy is charged on this exempt income. Check that this is truly the first sale of the rel­e­vant type during the year.

What rates apply to the second and third sales?

For the second sale of a pas­sen­ger car in a cal­en­dar year, the ref­er­ence rates are 5% per­son­al income tax and 5% mil­i­tary levy; for the third and sub­se­quent sales, 18% per­son­al income tax and 5% levy. The tax base is de­ter­mined under Article 173 of the Tax Code of Ukraine.

What to do if the official value is higher than the contract price?

For a taxable sale, income is taken as no less than the se­lect­ed of­fi­cial average market or ap­praised value. A lower con­tract price will not reduce the base below that limit.

Is a motorcycle sale counted in the vehicle counter?

Dif­fer­ent types of ve­hi­cles have sep­a­rate ex­emp­tion con­di­tions. If you sold a mo­tor­cy­cle, moped or other vehicle in 2026, the cal­cu­la­tor stops: that sit­u­a­tion needs a sep­a­rate review.

Is a tax return required after a sale through the Ministry of Internal Affairs?

For a taxable trans­ac­tion through a Min­istry of In­ter­nal Affairs service center with a private buyer, the State Tax Service in­di­cates that annual re­port­ing is re­quired even after tax was paid during re-reg­is­tra­tion. A no­ta­rized trans­ac­tion with taxes paid may follow a dif­fer­ent route if there are no other grounds for filing a return.

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Related publications
Practical guideHow to pay taxes when selling a passenger carA step-by-step guide for passenger-car sellers on checking the order of sales, official value, personal income tax, military levy, and tax return after the transaction.Practical guideHow to pay the pension levy when registering a car for the first time in 2026Check whether the rate is 3%, 4%, or 5%, and prepare documents confirming the car’s value and a payment receipt before first registration at an MIA service center.Practical guideHow to pay taxes when selling an apartment or houseA step-by-step guide to determining personal income tax and the military levy when selling a completed home, checking its valuation and sale order, and preparing documents for the notary.

Free initial con­sul­ta­tion

Need to check taxes before selling a car in Kyiv?

A lawyer can check pre­vi­ous sale agree­ments, the se­lect­ed of­fi­cial value, and the payment and tax return route before com­plet­ing a trans­ac­tion in Kyiv Region.

  • the cal­cu­la­tor result can serve as a ref­er­ence for a con­ver­sa­tion
  • doc­u­ments, dead­lines, or con­tract terms may change the con­clu­sion
  • briefly de­scribe the cir­cum­stances in the form if needed