The concept of "luxury car" does not have a single definition in the world — you can rely on brands, prices, age or characteristics and equipment, the number of copies produced. When you reduce this to the borders of Ukraine, there is already something to start from, in particular — transport tax.
About the laws: once a year, according to Article 267.2.1. of the Tax Code, for passenger cars, the year of manufacture of which has passed no more than five years (inclusive) and the average market value of which is more than 375 times the minimum wage established by law as of January 1 of the tax (reporting) year, a transport tax of UAH 25,000 must be paid annually. Regarding the rate of 375 times the minimum wage, in hryvnias this is UAH 3 million (about $71.5 thousand) for the current year, and UAH 2,662,500 for 2024 (about $66.5 thousand).
In addition, a specific make and model must be on the list of the Ministry of Economy, this list is exclusive, published every year. You can view the current list of cars that have been included in the list of "elite" according to the Ministry of Economy on the departmentʼs website. In total, for 2024 the list consisted of 488 models, in 2025 it is somewhat shorter — 352 passenger cars.
About money: last year, a total of almost UAH 220 million in transport tax was paid. This is 37% (or UAH 59 million) more than what was received by the state treasury a year earlier, in 2023, according to the State Tax Service. Individuals replenished the budget by UAH 136.2 million, legal entities transferred UAH 83.5 million.
As expected, the capital became the leader among the transferred amounts — owners of "elite" cars in Kyiv paid 62.2 million UAH. The top three regions look like this:
- Dnipropetrovsk region — UAH 21.2 million
- Odessa region — UAH 18.8 million
- Kyiv region — UAH 17.2 million.
About the number of "elite" cars in Ukraine: last year, there were 3,024 such cars owned by legal entities, 7,193 cars in the hands of individuals, which in total gives 10,217 cars that fell into the category of those subject to payment of transport tax for their ownership. Considering the total registered size of the passenger car fleet, in percentage terms, the share of "elite" cars is 0.088%.
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