Which models made it to the tax list?
The official list includes cars from the following manufacturers:
- Aston Martin
- Audi
- Bentley
- BMW
- Hymer-Mercedes
- Ineos
- Jaguar
- Lamborghini
- Land Rover
- Lexus
- Maserati
- Mercedes-AMG
- Mercedes-Benz
- Mercedes-Maybach
- Porsche
- Rolls-Royce
- Toyota
Interestingly, the list approved for 2025 does not include such renowned supercar brands as Ferrari or McLaren. So owners of these cars will not have to pay the so-called "luxury tax." The reason is that the Ministry of Economy annually compiles a specific list of models subject to taxation, and not all expensive cars make it onto that list.
Who will have to pay?
According to the norms of the Tax Code, the transport levy must be paid by owners of passenger cars that:
- are not older than 5 years (from the date of manufacture);
- have an average market price exceeding 375 minimum wages as of January 1, 2025.
- Since the minimum wage next year will be UAH 8,000, you will have to pay for cars worth from UAH 3,000,000.
What you should know
If an owner has several such vehicles, the tax is charged for each one separately. After receiving a notice-decision from the tax authority, the car owner has 60 days to make the payment.
In the case where a car meets the criteria for age and value but is not on the official list, its owner is exempt from paying the transport tax.
Thus, even owning a very expensive car, you can avoid tax obligations if the model is not on the approved list. This leads to the fact that some owners of premium cars do not pay the levy. Therefore, when planning the costs of maintaining an elite car, it is worth considering not only its price and age but also checking the current list of models subject to taxation.
