Luxury car tax payments in Ukraine rise by one-third in Jan-April, Kyiv leads – tax service
Owners of luxury vehicles paid UAH 115.6 million in transport tax in January-April 2026, which was 32.5% higher than revenues during the same period of 2025, according to a publication on the website of the State Tax Service (STS).
The agency said that nearly 7,700 taxpayers paid the tax during the first four months of 2026.
In terms of regional distribution, the largest amounts of tax were paid by taxpayers in Kyiv city, totaling UAH 34.6 million. Dnipropetrovsk region ranked second with UAH 11.7 million, while Kyiv and Lviv regions shared third place with UAH 8.8 million each.
The STS said that 100% of collected transport tax revenues remain in local community budgets at the place of registration of the taxable assets. Communities may use these funds for road repairs, public improvement projects, or social programs.
As reported, transport tax is paid by individuals and legal entities, including non-residents, who own passenger vehicles meeting the following criteria: vehicles not older than five years inclusive and valued at more than 375 minimum wages, equivalent to more than UAH 3.2 million as of January 1, 2026.
The transport tax rate is fixed at UAH 25,000 per year for each vehicle.