Published
01/14/2026, 16:51The State Tax Service has announced amendments to the tax code providing for temporary tax exemptions on the sale of passenger cars. The new rules will remain in force until 1 January 2029.
The exemptions apply to passenger cars classified under HS code 8703 and primarily concern individuals.
According to the changes, the sale of cars by individuals is not considered a systematic activity, even if more than two cars are sold during the year. Such transactions are not subject to income tax.
In addition, income from the sale of passenger vehicles is exempt from income tax, value added tax (VAT) and sales tax.
Individuals who are not registered as sole traders are also exempt from paying taxes, penalties and fines on income received from the sale of cars before 1 January 2026.
