The list of cars subject to the "luxury tax" has grown 3.5 times

In Ukraine, 1261 models of expensive cars will be subject to transport tax in 2026. The list was published on the website of the Ministry of Economy, Environment and Agriculture.

Last year, the list included 355 models and in 2024 – in 2024 491 models. During the reporting year, the Ministry may amend it at the request of the State Tax Service.

The list includes models from Aston Martin, Audi, Bentley, BMW, Ferrari, Jaguar, Lamborghini, Land Rover, Lexus, Maserati, McLaren, Mercedes, Porsche, Tesla, and others.

The tax on expensive cars has been levied since 2015, with the rate remaining unchanged at UAH 25,000. However, the threshold for the value of cars subject to taxation is changing due to regular increases in the minimum wage.

The tax applies to cars up to five years old and costing at least 375 minimum wages. As of January 1, 2026, this amounted to more than UAH 3.24 million.

The tax must be paid by individuals and legal entities, including non-residents, who own passenger cars of the corresponding value registered in Ukraine.

Another criterion is the age of the vehicles. Expensive cars are subject to the tax if no more than five years have passed since the year of their manufacture (inclusive).

According to data from the State Tax Service, in 2025, owners of luxury cars paid UAH 249.8 million in transport tax. This is an increase of 13.7%, or almost UAH 30 million, compared to the previous year.

• By 2025, Ukraine’s 274,300 used cars were added to the fleet imported from abroad. This is 24% more than a year earlier.
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