Transport tax revenues to local budgets increased by 58.7% in January – August 2026 compared to the corresponding period last year. In total, payers transferred 237.5 million UAH. Last year, this figure was 149.6 million UAH.

The biggest transport tax amounts were received by the budgets of:

- Kyiv city – 68.1 million UAH;

- Dnipropetrovsk region – 21.3 million UAH;

- Odesa region – 17.9 million UAH;

- Kyiv region – 17.5 million UAH.

Transport tax is a property tax component and fully credited to local budgets. Communities can use received funds to finance socially important activities and develop local infrastructure.

Transport tax is paid for passenger cars, production year of which is not more than five years old, if their average market value exceeds threshold established by the law. This is more than 3.2 million UAH in 2026.

List of passenger cars subject to the transport tax in 2026 has been published on the official website of the Ministry of Economy, Environment and Agriculture of Ukraine.

Tax rate is fixed and amounts to 25 thousand UAH per year for each car subject to taxation.

It is important that the transport tax payer is owner of vehicle to whom the vehicle is registered. Actual user of the vehicle, in particular the lessee or a person using it by power of attorney, is not the transport tax payer.