In Ukraine, in 2025, tax on luxury cars continues to operate, which brings significant revenues to the state budget. In the first four months, the owners of such cars paid UAH 87.2 million - 12% more than in the same period last year.
This tax is charged from vehicles not older than five years whose average market value exceeds UAH 3 million (375 minimum wages). The fixed rate is 25 thousand hryvnias a year for each car. For brands such as Rolls-Royce, Lamborghini or Porsche, this amount may be insignificant, but for the budget it is an important source of income.
Most of the money came from the owners in Kiev - 26.5 million hryvnias, as well as in Dnipropetrovsk, Odessa and Lviv regions, which indicates the concentration of expensive cars in high income regions.
The Ministry of Economy annually updates the list of taxable models. In 2025 it included prestigious brands of the premium and luxury segment, including Rolls-Royce, Bentley, McLaren, Aston Martin, Maserati, Lamborghini, as well as well-known German brands Mercedes-Benz, BMW, Audi, Audi, Audi, Audi. The list also contains Lexus, Toyota, Lincoln, GMC, and new market players-Ineos and Hymer-Meercedes.
Individuals receive tax notices both by mail and in the taxpayer's e -office, depending on the method of communication with the tax service, while legal entities receive notices exclusively in digital format.
Luxury cars not only provide a stable filling of the budget, but also acts as a social equilibrium, establishing an additional financial burden on luxury owners.