by The concept of an “elite car” in the world is quite vague: for some, it’s a Rolls-Royce or Bentley, for others – the latest BMW M5 or Porsche 911 Turbo. But if we speak the language of taxes, then in Ukraine, an “elite” car is officially considered one that falls under the so-called luxury tax.
Luxury tax: what’s new in 2025
According to Article 267.2.1 of the Tax Code of Ukraine, owners of passenger cars up to five years old and with a market value exceeding 3 million hryvnias (375 minimum wages) are required to pay 25,000 UAH per year in transportation tax. In 2025, this list includes 352 models, which is slightly less than in 2024 when the list included 488 models.
Noteworthy fact: Ferrari and McLaren did not make it to the Ministry of Economy’s list in 2025 at all, meaning their owners can officially sleep easier. However, German, British, and Italian business sedans, sports cars, and SUVs have not disappeared from the “taxable” list.
Where are there the most “luxury” cars?
If we look at the taxes paid for 2024, we can conclude which regions have the most owners of expensive cars. Overall, nearly 220 million hryvnias were received in transport tax last year, which is 37% more than in 2023.
Kiev was expectedly the leader – here luxury car owners transferred 62.2 million UAH. Other regions also contributed their share:
- Dnipropetrovsk region – 21.2 million UAH
- Odessa region – 18.8 million UAH
- Kiev region – 17.2 million UAH
These data effectively demonstrate that the main “centers of luxury” are concentrated in the capital, in the south, and in the central part of Ukraine.
How many elite cars are there in Ukraine?
As of 2024, legal entities owned 3,024 cars from the “tax-elite” category, while individuals owned 7,193 such cars. In total, this is 10,217 cars subject to taxation. If you compare this number with the total number of passenger cars in Ukraine, it turns out that the share of “luxury” cars is only 0.088%.
