Ukrainian car owners were told which cars they need to pay tax for

The main administration of the DPS in the Kyiv region has reminded which cars are subject to transport tax.

According to sud.ua, the subject of transport tax is passenger cars (paragraph 1 of item 267.2.1 of the Code of Civil Procedure):

• the average market value of which exceeds 375 MZP as of January 1 of the reporting year. In 2024 — 2 UAH (662 × 500 UAH);
• from the year of production of which no more than 5 years have passed inclusively. That is, we are talking about the year of production, not the period of use of the car.

At the same time, the object of taxation arises if these criteria are met simultaneously.