---
title: "Luxury tax in Ukraine 2026: who pays, how it is calculated, and where to find the official list"
description: "In Ukraine, a transport tax on vehicles is in effect, depending on their characteristics. The STS and Ministry of Economy annually determine the list of models for payment to the budget. Find out how to calculate the tax online and which cars fall under the levy in 2026 🚗💰"
date: 2026-07-16T04:02:00.000Z
lang: en
url: https://xab.info/en/posts/luxury-tax-in-ukraine-2026-who-pays-how-it-is-calculated
tags: [ukraine, tax, automobile, ministry-of-economy, gns]
publisher: "XAB.info"
---

# Luxury tax in Ukraine 2026: who pays, how it is calculated, and where to find the official list

![Woman in a car showroom examining luxury BMW cars, illustrating the topic of the luxury tax in Ukraine 2026](https://xab.info/media/2026/07/16/transportnyy-nalog-v-ukraine-2026-kto-platit-i-kak-rasschityvaetsya/transportnyy-nalog-v-ukraine-2026-kto-platit-i-kak-rasschityvaetsya-1.webp)

In Ukraine, the transport tax, often referred to as the "luxury tax," continues to be in effect. Its amount is fixed but depends directly on the vehicle's characteristics. Annually, the State Tax Service (STS), together with the Ministry of Economy, determines the criteria and forms a list of vehicles whose owners are required to make a payment to the budget.

The calculation system for 2026 remains transparent: payers are individuals and legal entities, including non-residents of Ukraine. The obligation to pay arises upon the ownership of passenger cars registered in the country, which are recognized as taxable objects according to subparagraph 267.2.1 of Article 267 of the Tax Code.

### Taxation Criteria

Legislation establishes clear parameters for classifying a vehicle as a taxable object. The car must meet two mandatory requirements related to its cost and characteristics. The determination of the average market value is carried out by the Ministry of Economy using a methodology approved by the Cabinet of Ministers.

The calculation is made as of January 1 of the tax year. This means that the cost of the vehicle is fixed on a specific date, and this indicator becomes the basis for tax calculation throughout the entire year.

### Official List and Calculator

The STS has emphasized that Article 267 of the Tax Code provides for the placement of information on taxable objects exclusively on the official website of the Ministry of Economy. The Ministry is obliged to publish a detailed list annually by February 1 of the reporting year.

For the convenience of citizens, a special online calculator operates on the Ministry of Economy's website. Users can independently calculate the average market value of their vehicle by entering the make, model, year of manufacture, and technical characteristics of the car. This allows one to find out in advance whether the vehicle is subject to the tax.

### Connection with Property Tax

In addition to the transport levy, a property tax is in effect in Ukraine, which is also classified as a type of "luxury tax." Its amount depends directly on the total area of the housing. The payment is calculated on square meters exceeding the established preferential norms: over 60 sq. m for apartments and 120 sq. m for houses.