In Ukraine, during the first four months of 2025, owners of luxury cars contributed 87.2 million hryvnias to the state budget in transport tax. This tax is paid for passenger cars that are less than five years old, provided their average market value exceeds 3 million hryvnias. The list of such cars includes premium brands such as Rolls-Royce, Bentley, Lamborghini, Porsche, BMW, Mercedes, and others.
This is reported by Finway
“From January to April 2025, a total of 87.2 million hryvnias was paid in transport tax in Ukraine – this is 12% more than in the same period last year.”
Main Revenues from Major Cities
The largest contributions came from Kyiv — 26.5 million hryvnias. Dnipropetrovsk region ranked second with 8 million hryvnias, followed by Odesa region (7.6 million UAH) and Lviv region (6 million UAH). This concentration of payments indicates that the highest number of luxury car owners resides in large cities with high income levels.
Payment Conditions and List of Cars
The transport tax in Ukraine amounts to 25 thousand hryvnias per year for each luxury vehicle. It must be paid by owners of passenger cars if the vehicle is not older than five years and its average market value exceeds 375 minimum salaries (in 2025, this is 3 million hryvnias). The list of models subject to taxation is determined annually by the Ministry of Economy. In 2025, the following brands were included:
- Premium and luxury segment: Rolls-Royce, Bentley, Aston Martin, McLaren, Maserati, Lamborghini;
- Popular German brands: Mercedes-Benz, Mercedes-AMG, BMW, Audi, Porsche;
- Japanese and American brands: Lexus, Toyota, GMC, Lincoln;
- New market players: Hymer-Mercedes, Ineos.
The list is continuously updated and is available on the Ministry of Economy’s website each year by February 1. This allows the government to effectively and transparently administer taxes on expensive vehicles.
Regarding the payment procedure: legal entities receive tax notifications in their electronic cabinet, while individuals receive decisions by mail or electronically — according to their chosen method of communication with the tax service.