The GNS reminded which vehicles are subject to the transportation tax.

The Main Department of the State Tax Service in the Kyiv region has reminded which vehicles are subject to transport tax.

The taxable object for transport tax includes passenger cars (paragraph 1 of subparagraph 267.2.1 of the Tax Code):

– whose average market value exceeds 375 minimum wages as of January 1 of the reporting year. In 2024, this amounts to 2,662,500 UAH (375 × 7,100 UAH);

– that have been manufactured no more than 5 years ago, inclusive. This refers to the year of manufacture, not the duration of the vehicle's use.

It is important to note that the taxable object arises when these criteria are met simultaneously.