Excise tax: what benefits are provided for persons with disabilities

Press service of the State Tax Service of Ukraine, published 03 September 2025 at 10:35 Chapter: News

Tax Code of Ukraine provides for certain excise tax exemptions for persons with disabilities.

Excise tax exemptions are for: 

- sale of passenger cars for people with disabilities, including children with disabilities (Sub-paragraph 213.3.1 Paragraph 213.3 Article 213 of the Tax Code of Ukraine), if their cost is paid for funds from:   

- state or local budgets;

- obligatory state insurance funds.

- import of excisable products (except for alcohol and tobacco products) to the customs territory of Ukraine in the form of international technical aid (provided according to international treaties of Ukraine, binding nature of which has been approved by the Verkhovna Rada of Ukraine) or humanitarian aid (Sub-paragraph 213.3.9 Paragraph 213.3 Article 213 of the Tax Code of Ukraine).

Law of Ukraine № 1192-XIV "On humanitarian aid" stipulates that humanitarian aid does not include excisable products, except for:

- vehicles for transporting more than 8 people, as well as specially equipped vehicles for transporting disabled people with musculoskeletal disorders;

- such vehicles should be transferred for use to social protection institutions, public associations of people with disabilities, enterprises and organizations founded by them, as well as public organizations and other associations of the war veterans.

Therefore, if vehicle equipped for transporting disabled persons with musculoskeletal disorders is recognized as humanitarian aid according to the Law №1192-XIV, its import to the customs territory of Ukraine is not subject to the excise tax.

State Tax Service recommends that public organizations, charitable foundations and social institutions prepare documents in advance to confirm their humanitarian aid status in order to take full advantage of tax benefits.