Owners of luxury cars transferred 260.5 million UAH of the transport tax to local budgets in the first nine months of 2026. Compared to the same period last year, this is 58.5% or 96.1 million UAH more.

The leaders in terms of payment volumes are:

- Kyiv city – 74.2 million UAH;

- Dnipropetrovsk region – 23.8 million UAH;

- Odesa region – 19.9 million UAH;

- Kharkiv region –19 million UAH. 

Transport tax revenues remain in the budgets of communities, which can use them to finance road repairs, landscaping and social programs.

Transport tax is paid by individuals and legal entities, including non-residents, who own passenger cars that meet the established criteria.

These are cars that are not more than five years old, inclusively and their average market cost exceeds 375 minimum salaries. As of January 1, 2026, this is 3 million 242 thousand 625 UAH.

Tax rate is fixed - 25 thousand UAH per year for each car.

List of models subject to taxation is approved annually by the Ministry of Economy, Environment and Agriculture of Ukraine. In 2026, it included 1 281 premium and luxury models.

Among the brands whose cars most often fall on the list are Mercedes-Benz, BMW, Audi, Lexus, Porsche, Land Rover, Tesla, Jaguar, Maserati, Bentley, Rolls-Royce, Ferrari, Lamborghini, Aston Martin and McLaren, as well as some expensive Toyota and Volvo models.