Owners of expensive cars replenished local budgets with UAH 166.8 million in transport tax in the first half of 2026. This is 61.2% more than in the same period last year. Then the revenues amounted to UAH 103.4 million.
The largest amounts of transport tax were traditionally paid in the capital – UAH 46.7 million. The top four also included Dnipropetrovsk region – UAH 15.7 million, Lviv region – UAH 12.6 million and Odesa region – UAH 12.4 million.
Cars no older than five years are subject to tax, the average market value of which exceeds 375 times the minimum wage established by law as of January 1 of the tax (reporting) year.
The tax rate is fixed and amounts to UAH 25,000 per year for each car that is subject to taxation.
The list of passenger cars subject to transport tax in 2026 is published on the official website of the Ministry of Economy, Environment and Agriculture of Ukraine.
To individuals, the regulatory authorities send tax notices-decisions indicating the amount of the tax and details for its payment. It is necessary to pay the specified tax liability within 60 days from the date of receipt of such notice-decision.
Legal entities independently calculate the amount of transport tax as of January 1 of the reporting year, submit a tax return and pay the tax in advance payments quarterly.
Transport tax is a component of property tax and is included in local budgets. It is an important source of financing the needs of territorial communities. The growth of revenues indicates an appropriate level of tax discipline and provides communities with additional resources for the implementation of socially important programs and the development of local infrastructure. (State Tax Service)