Sales taxes on commercial vehicles in 2026

Selling a tractor unit, truck, semi-trailer or special equipment is not taxed the same as selling a single passenger car. The amount of taxes depends on the owner's status, the number of vehicles sold during the year, VAT availability and the assessed value of the property.

Therefore, before putting equipment up for sale, you need to determine not only its market price, but also the amount that will remain after paying PIT, military levy or VAT.

Sale of commercial vehicles by an individual

According to the rules for taxing income from the sale of a commercial vehicle, the privilege for the first sale of a passenger car does not apply to trucks, buses, trailers, tractors and special equipment.

For an individual resident, the following rates apply:

The taxed price is the one stated in the contract, but it cannot be lower than the assessed value of the vehicle. Before selling a bus, truck or trailer, you must conduct an official valuation of the vehicle.

For example, if a truck is valued at 1,000,000 UAH and this is the first sale of such property during the year, the estimated amount of taxes will be:

• 50,000 UAH PIT;
• 50,000 UAH military levy;
• total — 100,000 UAH.

For military personnel, the military levy rate, according to the clarification of the HSC MVS, remains at 1.5%.

How FOP sells equipment is taxed

FOP status does not reduce taxes by itself. The legislation does not separate business property from personal property. Therefore, if a truck is registered in the name of a citizen, income from its sale is usually taxed according to the rules of Article 173 of the Tax Code. This procedure is confirmed by the official STS explanation regarding the sale of FOP's own movable property.

At the same time, it is necessary to distinguish between a one-time sale of one's own vehicle and business trade in transport. A FOP on a unified tax cannot systematically sell trucks, trailers and semi-trailers as excisable goods.

If the equipment was used in business activities, was depreciated, or a tax credit was formed at the time of its purchase, the sale procedure must be agreed upon with an accountant in advance. This is especially true for FOP — VAT payers.

Sale of a truck or semi-trailer from an LLC

If the equipment is on the balance sheet of an LLC, personal income tax and military levy, provided for individuals, do not apply. Instead, the transaction affects VAT, financial results, and the enterprise's corporate income tax or unified tax.

LLC — VAT payer

Sale of a fixed asset is taxed at VAT at a rate of 20%. The tax base is determined by the contract price, but cannot be less than the residual book value at the beginning of the reporting period. This procedure is established by the rules for determining the VAT base when selling non-current assets.

In addition to VAT, the income from the sale and the residual value of the equipment affect the enterprise's financial results. Therefore, in the advertisement, you need to immediately specify whether VAT is included in the stated price. This is important because cargo vehicles with VAT are primarily sought by buyers who want to form a tax credit.

LLC without VAT

An enterprise that is not registered as a VAT payer does not add 20% to the price. However, the sale still needs to be reflected in accounting and tax records.

For a legal entity on a unified tax, the procedure for determining income depends on the period of use of the fixed asset. If the equipment was operated for more than 12 months, the income is the difference between the amount received and the residual book value. This procedure is applied when selling a vehicle by a legal entity — a unified tax payer.

How TIRkomis reduces owner costs

Placing equipment on consignment does not cancel tax obligations, but eliminates other expenses: paid parking, creating listings, photography, advertising, showings, and negotiations with buyers.

If you place commercial vehicles on consignment for sale, the owner receives:

• free parking on a secured lot in Rivne, at the 339 km mark of the Kyiv–Chop highway;
• listing preparation, photography, and free promotion;
• manager work with buyers;
• no expenses until the moment of sale.

Check the current catalog of commercial vehicles to assess the quality of photos, descriptions, and vehicle presentation to buyers. More information about documents, selection, and sale of commercial transport is compiled in the commercial vehicles blog.

Also, TIRkomis.Africa can help equipment owners de-register their vehicles for sale to Africa. Under this agreement, the seller does not pay tax or commission, and receives the "net amount" in hand.

This material is informational in nature. Before selling equipment from an individual entrepreneur or company, it is advisable to verify the specific transaction with an accountant, since taxation depends on the accounting system, VAT payer status, and transaction circumstances.