The Tax Office Will Charge 25 Thousand Hryvnias: Which Cars Are Subject to Transport Tax in 2026
Owners of expensive passenger cars will remain payers of the transport tax in 2026. Not all car owners pay it, only those whose vehicles meet the legal criteria regarding age and value. For individuals, the payment process is highly automated, while companies must independently calculate tax liabilities, submit declarations, and make payments. At the same time, late payment of the tax may lead to fines and penalties.
Who pays the transport tax in 2026
Transport tax is paid by owners of passenger cars if two conditions are met simultaneously:
- the car is no more than 5 years old;
- its average market value exceeds the state-established threshold. In 2026, this threshold is over 3.2 million UAH.
The transport tax rate is fixed and amounts to 25 thousand hryvnias per year for each car subject to taxation.
How individuals pay the transport tax
For individuals, the procedure is as simple as possible.
Tax authorities independently calculate the amount of transport tax and send the car owner a tax notification-decision.
After receiving such notification, the citizen must pay the tax within 60 days.
If the car owner believes the tax was charged incorrectly, for example, because the vehicle has already been sold, they have the right to contact the tax authority for data verification.
In case of late payment, fines and penalties are applied.
How legal entities pay the transport tax
Legal entities independently determine the amount of transport tax as of January 1 of the reporting year and submit the relevant declaration.
Main rules for companies:
- the declaration is submitted annually by February 20;
- tax is paid quarterly in advance installments;
- the company is responsible for the accuracy of calculations.
If during the year the company purchased or disposed of a car, tax liabilities are adjusted according to the actual period of vehicle ownership.
Liability for non-payment of transport tax
Non-payment or late payment of the transport tax entails financial liability.
Therefore, owners of expensive cars are advised to check in advance whether their vehicle is on the list of cars subject to taxation to avoid misunderstandings and penalties.
Which cars are subject to transport tax in 2026
The official list of cars subject to transport tax in 2026, compiled by the Ministry of Economy of Ukraine, includes 1,259 premium and luxury class models. This list serves as the basis for calculating the transport tax. It was previously published by "Judicial-Legal Newspaper".
The list most often includes cars of brands such as Mercedes-Benz, BMW, Audi, Lexus, Porsche, Land Rover, Tesla, Jaguar, Maserati, Bentley, Rolls-Royce, Ferrari, Lamborghini, Aston Martin, McLaren, as well as certain expensive models of Toyota and Volvo.
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