According to Article 173 of the Tax Code, the income received by an individual from the sale
(exchange) during the year of cars, mopeds and motorcycles is taxed at the following rates:
sale of the first car - 0%;
sale of the second car - 5% of the cost of the car + military duty - 1.5%;
sale of the third and more - 18% of the cost of the car + military duty - 1.5%.
When selling a bus, truck, trailer, tractor, special equipment and other movable property, a
tax of 5% and a military tax of 1.5% of the appraised value is levied even on the first
operation of the year.