The Law of Ukraine

On Tax on Owners of Transport Means and Other Self-Propelled Machines and Mechanisms

Date of Entry into Force:
January 1, 1992

According to the Law, payers of tax on owners of transport means, other self-propelled machines and mechanisms shall be enterprises, establishments and organizations which are legal entities, foreign legal entities as well as citizens of Ukraine, foreign citizens and stateless persons who have registered in Ukraine transport means - objects of taxation.

Objects of taxation shall be:
  • wheeled tractors;
  • automobiles designed for transport of not less than 10 persons;
  • motor cars and trucks;
  • special purpose automobiles (except ambulances and fire trucks);
  • motorcycles, mopeds and bicycles with set engine and of a cylinder capacity exceeding 50 cc;
  • yachts, sailing vessels with an auxiliary motor, motor boats and launches.

Article 3 of the Law sets tax rates on owners of transport means and other self-propelled machines and mechanisms. The tax amount shall be determined based on engine cylinder capacity, engine power or transport means length.

Privileges concerning tax on owners of transport means and other self-propelled machines and mechanisms payment are enlisted in Article 4 of the Law.

Tax on owners of transport means and other self-propelled machines and mechanisms shall be paid by:
  • natural persons before transport means registration, re-registration as well as before maintenance inspection annually or one time per two years, but not later than the first six months of the year when maintenance inspection is to be conducted;
  • legal entities quarterly in equal parts until the 15th of the month which comes after the reported quarter.

The Law also determines the procedure of tax calculation and payment.

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