How the Ukraine transport tax calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Вік авто (років) | ageYears | number |
| Ринкова вартість (UAH) | marketValue | number |
| Поріг (UAH) | threshold | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Liable | liable | (ageYears <= 5 and marketValue > threshold) ? 1 : 0 |
| Річний податок | tax | $round(liable = 1 ? $const.flatTax : 0, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
flatTax | 25000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — C1 2024 car worth 3.5M UAH — above threshold and under 5 years
given ageYears | 1 |
|---|---|
given marketValue | 3500000 |
given threshold | 3000000 |
expect liable | 1 |
expect tax | 25000 |
Case 2 — C2 6-year-old car — exempt by age
given ageYears | 6 |
|---|---|
given marketValue | 3500000 |
given threshold | 3000000 |
expect liable | 0 |
expect tax | 0 |
Sources
- ДПС України (tax.gov.ua) · checked 2026-08-02
- ПКУ ст. 267 · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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