{
  "$comment": "Machine-readable companion to https://valem.run/calculators/ukraine/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/ukraine/car-tax",
  "dataUrl": "https://valem.run/calculators/ukraine/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Ukraine transport tax model by Valem (https://valem.run/calculators/ukraine/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/ukraine/car-tax/verify",
  "country": "ukraine",
  "countryName": "Ukraine",
  "formula": "car-tax",
  "formulaName": "Transport tax",
  "title": "Транспортний Податок — Ukraine car tax",
  "answer": "Ukraine's transport tax is a flat 25,000 UAH, due only for cars up to five years old worth more than the annual threshold.",
  "lang": "en",
  "currency": "UAH",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "ДПС України (tax.gov.ua)",
      "url": "https://tax.gov.ua",
      "checked": "2026-08-02"
    },
    {
      "label": "ПКУ ст. 267",
      "url": "https://zakon.rada.gov.ua/laws/show/2755-17",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "tax",
  "inputs": [
    {
      "name": "ageYears",
      "type": "number",
      "label": "Вік авто (років)",
      "minimum": 0
    },
    {
      "name": "marketValue",
      "type": "number",
      "label": "Ринкова вартість (UAH)",
      "minimum": 0
    },
    {
      "name": "threshold",
      "type": "number",
      "label": "Поріг (UAH)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "liable",
      "type": "number",
      "formula": "(ageYears <= 5 and marketValue > threshold) ? 1 : 0"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Річний податок",
      "format": "currency",
      "formula": "$round(liable = 1 ? $const.flatTax : 0, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 2024 car worth 3.5M UAH — above threshold and under 5 years",
      "given": {
        "ageYears": 1,
        "marketValue": 3500000,
        "threshold": 3000000
      },
      "expect": {
        "liable": 1,
        "tax": 25000
      }
    },
    {
      "description": "C2 6-year-old car — exempt by age",
      "given": {
        "ageYears": 6,
        "marketValue": 3500000,
        "threshold": 3000000
      },
      "expect": {
        "liable": 0,
        "tax": 0
      }
    }
  ],
  "spec": {
    "id": "car-tax-ukraine",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "ageYears": {
          "type": "number",
          "minimum": 0
        },
        "marketValue": {
          "type": "number",
          "minimum": 0
        },
        "threshold": {
          "type": "number",
          "minimum": 0
        },
        "liable": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "flatTax": 25000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'ageYears': 1, 'marketValue': 3500000, 'threshold': 3000000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.liable",
        "expr": "(ageYears <= 5 and marketValue > threshold) ? 1 : 0"
      },
      {
        "path": "$.tax",
        "expr": "$round(liable = 1 ? $const.flatTax : 0, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Транспортний податок",
          "layout": "vertical",
          "components": [
            {
              "id": "age",
              "type": "numericField",
              "label": "Вік авто (років)",
              "bind": "$.ageYears"
            },
            {
              "id": "value",
              "type": "numericField",
              "label": "Ринкова вартість (UAH)",
              "bind": "$.marketValue"
            },
            {
              "id": "threshold",
              "type": "numericField",
              "label": "Поріг (UAH)",
              "bind": "$.threshold"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Річний податок",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "UAH"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Україна: транспортний податок — фіксовані 25 000 грн/рік, лише для авто до 5 років з ринковою вартістю понад поріг (~375 мінімальних зарплат). Перелік авто публікує Мінекономіки. Оцінка, не податкова консультація.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Джерела",
              "items": [
                {
                  "label": "ДПС України (tax.gov.ua)",
                  "url": "https://tax.gov.ua",
                  "date": "2026-08-02"
                },
                {
                  "label": "ПКУ ст. 267",
                  "url": "https://zakon.rada.gov.ua/laws/show/2755-17",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 2024 car worth 3.5M UAH — above threshold and under 5 years",
        "given": {
          "$.ageYears": 1,
          "$.marketValue": 3500000,
          "$.threshold": 3000000
        },
        "expect": {
          "$.liable": 1,
          "$.tax": 25000
        }
      },
      {
        "description": "C2 6-year-old car — exempt by age",
        "given": {
          "$.ageYears": 6,
          "$.marketValue": 3500000,
          "$.threshold": 3000000
        },
        "expect": {
          "$.liable": 0,
          "$.tax": 0
        }
      }
    ]
  }
}