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Innovations 2026: current rates of pension fee for the first car registration in Ukraine
Цей матеріал також доступний українською9
PHOTOS: Main Service Center of the Ministry of Internal Affairs of Ukraine
On January 1, 2026, some social standards changed in Ukraine. These include an increase in the minimum wage and the subsistence minimum.
Thus, the subsistence minimum for citizens is set at UAH 3,328. According to the main service center of the Ministry of Internal Affairs of Ukraine, this figure is the basis for determining the amount of compulsory state pension insurance paid during the first state registration of passenger cars.
The report reminded that the tax rate is determined depending on the cost of the car and the size of the subsistence minimum established as of January 1 of the reporting year.
In 2026, the following pension tax rates apply:
- 3% - if the cost of the car does not exceed 165 subsistence minimums for able-bodied persons (UAH 549120 excluding VAT) as of January 1 of the reporting year;
- 4% - if the cost exceeds 165, but does not exceed 290 subsistence minimums (more than UAH 549120, but not exceeding or equal to UAH 965120 excluding VAT);
- 5% - if the cost exceeds 290 subsistence minimums for able-bodied persons (over UAH 965120 excluding VAT).
The service center reminded that the object of taxation is the value of the car specified in the sale and purchase agreement, exchange agreement, cargo and customs declaration, expert evaluation report or other documents confirming the price of the car. The pension fee is paid regardless of whether the car is new or used, provided that it is first registered in Ukraine.
The calculation of the pension fee is based on the value of the car, excluding value added tax (VAT).
PHOTO: Main Service Center of the Ministry of Internal Affairs of Ukraine
The report also emphasizes that passenger cars equipped with exclusively electric motors (one or more) are exempt from paying the mandatory state pension insurance fee during the first state registration.
Starting from the new year, when importing an electric car into Ukraine, a 20% value added tax will have to be paid on the customs value of the car.
As Stanislav Buchatsky, Head of the Automotive Market Research Institute, explained in a commentary, the VAT, which is charged from January 1, applies not only to newly imported cars but also to those that were imported in 2025 but not sold. This applies to legal entities, i.e. companies.
Accordingly, if an individual cleared a car for himself or herself and did not have time to register it by the end of the year, no tax is charged, as individuals are not VAT payers. However, if a legal entity (company) did not have time to sell the car or the buyer did not register it by the end of the year, the tax authorities will charge 20% VAT on the car, regardless of when it was imported (2025 or earlier).
