Among other things, the document supplemented paragraph 173.2 of the Tax Code with a new paragraph, according to which the income received from the sale (exchange) during the reporting (tax) year of the third and subsequent objects of movable property in the form of a car and / or motorcycle, and / or a moped or other vehicle is taxed at the rate specified in § 167.1 of the Tax Code, ie 18%.

That is, in fact, we get a three-stage form of taxation:

- Forhe first sale in a year, the person still pays nothing;
- For the second one, the tax will be 5% (as it is now);
- For the third sale and the next during the year the tax will be already 18%  plus 1.5% of the military levy, ie in whole 19.5%.

It is expected that such an innovation will effect, first of all, the dealers who make money from the resale of cars. There will also be problems for those who deliver European used cars to Ukraine (the so-called "racers"). As a rule, their commission does not exceed 15%, so selling them legally will not be profitable.

Therefore, it is quite logical that the new tax will cause higher prices in the second-hand transport market. After all, the dealers and racers now own a solid part of the market. As a result, there will be fewer resellers and those who remain will work through proxies (not to pay tax) or increase their commission. Probably salons will try to use an opportunity  to increase sales for the trade-in.

Please note that these changes will take effect from the day after the law is published. In the meantime, there are two tax rates. The first is zero - if a person sells one car a year. Second - 5% of the cost of the car - if there is a secondary resale for the year. That is, in fact, the car owner pays if he sells the second vehicle in a year. If the resale is not two, but more, say, 3-4, then in each transaction, the tax is 5% for each car.