Are you buying a new car from a dealership or registering a "freshly driven" car for the first time? Get ready to pay a fee to the Pension Fund. Without a receipt for paying this tax, you will not be issued license plates.
An important nuance: the tax amount is tied to the subsistence minimum (SCM), which for 2026 is set at UAH 3,328.
The percentage (3%, 4% or 5%) depends on the value of your car excluding VAT (if it is specified in the sales contract).
We calculated the limits in hryvnia and converted them into dollars (at the rate of 42 UAH/$) to make it easier for you to navigate:
- 3% — Price: up to 549,120 UAH (up to ~$13,000)
- 4% — Price: from 549,121 to 965,120 UAH (~$13,000 – $22,980)
- 5% — Price: over 965,121 UAH (from ~$22,980+)
Please note: If the subsistence minimum changes mid-year, these ranges will remain unchanged until January 1, 2027. Only passenger cars are taxed.
Exceptions and benefits
The Pension Fund contribution is NOT paid in the following cases:
- You buy an electric car (only pure "electric", hybrids are paid on a general basis).
- The car is issued by social security authorities for people with disabilities.
- You have inherited a car by law.
