Transport tax: 61.2 million UAH is paid for premium cars

Press service of the State Tax Service of Ukraine, published 24 March 2026 at 11:44 Chapter: News

Owners of expensive cars paid 61.2 million UAH of the transport tax during January – February 2026. Compared to the same period last year, this is 16.5% or + 8.7 million UAH more.

Almost a third of the paid tax was made by the capital – 18 million UAH.

Also among the leaders:

Dnipropetrovsk region – 5.9 million UAH,

Lviv region – 5.2 million UAH,

Kyiv region – 4.5 million UAH.

Tax is paid by owners of passenger cars age of which is not more than 5 years and average market cost exceeds threshold set by the state (more than 3.2 million UAH in 2026). Tax rate is fixed – 25 thousand UAH per year for each car.

How do individuals pay?

Procedure is as simplified as possible for citizens. Tax authorities independently calculate tax amount and send tax notification-decision.

After receiving such notification, individual must pay tax within 60 days. In case of delay, fines and penalties are provided.

If the car owner believes that the tax was calculated incorrectly (for example, the car was sold), such individual has a right to contact the Tax Service to conduct data reconciliation.

How do legal entities pay?

Companies independently calculate transport tax amount as of January 1 of the reporting year and submit declaration.

Basic rules:

- declaration is submitted annually by February 20;

- tax is paid in advance quarterly;

- responsibility for correctness of the calculations is on the enterprise.

If company buys or sells car during the year, tax liabilities are adjusted according to the ownership period.

Failure to pay or late payment of transport tax entails financial liability. It is advised for owners of expensive cars to check in advance whether their transport is subject to taxation in order to avoid misunderstandings and fines.

For reference.

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