After two or three coats of Epoxy have been applied, some contractors recommend a polyurethane top coat. A transparent Urethane top coat is good for abrasion resistance. Urethanes can give a better resistance to solvents.
Many coatings experts say that urethane is unnecessary. Urethane is very good at UV light resistance, but if the coating is used indoors, you really don’t need it.
Polyurethanes are much harder than epoxy, and they will keep their gloss much longer. But a urethane top coat makes it hard to recoat with epoxy, because nothing sticks to it. That’s why we recommend just the epoxy. In five years, you can just wash the floor and recoat, and no screen sanding is necessary.