Transportation tax revenues to local budgets for January–August 2026 increased by 58.7% compared to the same period last year, from 88 million UAH to 237.5 million UAH, the State Tax Service of Ukraine (STS) reported on Tuesday.
The largest amount of transportation tax revenue went to the Kyiv city budget—68.1 million UAH. The regional rankings are also led by Dnipropetrovsk (21.3 million UAH), Odesa (17.9 million UAH), and Kyiv (17.5 million UAH) regions.
The STS explains that the vehicle tax is a component of the property tax and is fully allocated to local budgets. Local communities can use the funds received to finance socially important initiatives and develop local infrastructure.
The vehicle tax is levied on passenger cars that are no more than five years old, provided their average market value exceeds the threshold established by law. In 2026, this threshold will be over 3.2 million UAH.
The list of passenger cars subject to the vehicle tax in 2026 has been published on the official website of the Ministry of Economy and Environment of Ukraine.
The tax rate is fixed at 25,000 UAH per year for each taxable vehicle. The vehicle owner in whose name the vehicle is registered is liable for the vehicle tax. The actual user of the vehicle—such as a lessee or a person using it under a power of attorney—is not liable for this tax.
In 2024, 184 models of such car brands as Aston Martin, Audi, Bentley, BMW, Cadillac, Jaguar, Land Rover, Lexus, Maserati, Mercedes-Benz, Porsche, Rivian, Tesla will be subject to a transport tax of UAH 25 thousand in Ukraine, Ukravtoprom said on its Telegram channel, citing a list published by the Ministry of Economy.
“Ukravtoprom reminds that the “luxury tax” applies to cars up to five years old and costing more than 375 minimum wages (currently the minimum wage is UAH 7100), which means that in 2024 it will be UAH 2 million 662.5 thousand and above.
According to the list, the most taxable car models are Mercedes-Benz – 66 (including 13 electric vehicles) and BMW – 48 (including five electric vehicles), followed by Land Rover – 17 models (in 2023 – 21).
There are 16 models of Porsche cars on the list, as opposed to 79 last year, when they were the leader in terms of the number of models on the list, and Toyota cars left the list of taxable “luxury” cars (in 2023, four Toyota Land Cruiser models were included).
At the same time, unlike last year, the list includes Aston Martin (16 models with gasoline engines), Audi (five models, including the RS e-tron GT electric car), Cadillac Escalade, two Maserati models, and Rivian R1T.
“Ukravtoprom also reminds that the tax must be paid: by individuals within 60 days after receiving the notification; by legal entities in advance quarterly installments by the 30th day of the month following the reporting quarter reflected in the annual tax return.
As reported, in 2023, 225 car models of nine brands (Porsche, Tesla, Toyota, Land Rover, Lexus, Bentley, Jaguar, BMW, Mercedes-Benz) worth from UAH 2.51 million were subject to the transport tax.
