How to pay the pension levy when registering a car for the first time in 2026

When this applies

If you are buying a new pas­sen­ger car from a Kyiv deal­er­ship or have im­port­ed a used car and plan to reg­is­ter it in Ukraine for the first time, start with the pension levy cal­cu­la­tor. It can show the rate and an es­ti­mat­ed amount due when the value is sup­port­ed by doc­u­ments.

“First reg­is­tra­tion” means the first state reg­is­tra­tion of the car itself in Ukraine. It does not mean the driver’s first car pur­chase or the sale of a car already reg­is­tered in Ukraine. If the parties are com­plet­ing an or­di­nary re-reg­is­tra­tion, first confirm the correct service; the basis for this pension levy cannot be assumed from the pur­chase alone.

Which deadline or procedure applies

The levy is paid when a pas­sen­ger car is reg­is­tered for the first time. In 2026, the rate depends on the doc­u­ment­ed value ex­clud­ing VAT: up to and in­clud­ing UAH 549,120 — 3%; above UAH 549,120 and up to and in­clud­ing UAH 965,120 — 4%; above UAH 965,120 — 5%. The thresh­olds are based on 165 and 290 sub­sis­tence min­i­mums for able-bodied persons as of 1 January 2026. Check the thresh­olds again if the car is reg­is­tered in a later year.

For an im­port­ed car, the doc­u­ment­ed price does not replace the customs value check: the levy base cannot be lower than the customs value. If an invoice lists VAT, exclude only the amount sup­port­ed by the doc­u­ment; do not divide any price by 1.2 without ev­i­dence that it in­cludes VAT. If the doc­u­ments con­flict, delay payment until the base is clar­i­fied.

For example, a buyer in Kyiv re­ceives an invoice for a new pas­sen­ger car showing a clear price ex­clud­ing VAT of UAH 900,000. This falls in the second value band, so the es­ti­mat­ed pension levy is UAH 36,000 (900,000 × 4%). This does not include reg­is­tra­tion service fees, number plates, or other pay­ments. If the doc­u­ment shows only a total price without a VAT break­down, do not apply this example me­chan­i­cal­ly to that trans­ac­tion.

Pas­sen­ger cars equipped ex­clu­sive­ly with elec­tric motors are exempt from the levy. A hybrid is not au­to­mat­i­cal­ly in­clud­ed in this cat­e­go­ry. The law pro­vides other special ex­cep­tions as well; ap­ply­ing them re­quires doc­u­ments and ver­i­fi­ca­tion of the spe­cif­ic legal basis, not choos­ing zero based on an as­sump­tion.

Steps to take

Gather the pur­chase agree­ment, invoice or other proof of the pur­chase price, tech­ni­cal doc­u­ments, and engine in­for­ma­tion. For an im­port­ed used car, add customs doc­u­ments and check the expert ex­am­i­na­tion re­quire­ments on the MIA Main Service Center’s of­fi­cial page. Compare the VIN and owner details across all doc­u­ments.

De­ter­mine the base ex­clud­ing any sep­a­rate­ly doc­u­ment­ed VAT, compare it with the customs value if the car was im­port­ed, and select the rate using the 2026 thresh­olds. The cal­cu­la­tor pro­vides a trans­par­ent pre­lim­i­nary cal­cu­la­tion, but it does not resolve a dispute about the doc­u­ment­ed price or el­i­gi­bil­i­ty for a special ex­emp­tion.

Before trans­fer­ring funds, confirm the current payment details and re­quired re­ceipts for the se­lect­ed reg­is­tra­tion action through the MIA Main Service Center or the service center. Do not copy another person’s payment details: the payment must match your ap­pli­ca­tion. Check the ad­min­is­tra­tive service and cer­tifi­cate fees sep­a­rate­ly.

In Kyiv, choose a city center through the Kyiv Re­gion­al MIA Service Center’s of­fi­cial online ap­point­ment system. If you live, for example, in Brovary ter­ri­to­r­i­al com­mu­ni­ty, choose a con­ve­nient center that offers the service and check its current terms; do not assume that you must use an address within Kyiv city. Keep the ap­point­ment con­fir­ma­tion and receipt, and bring the re­quired orig­i­nal doc­u­ments to your visit.

What to check before submitting

Compare the value in the agree­ment, invoice, customs de­c­la­ra­tion, and val­u­a­tion report, if any. For a car from abroad, a lower price in one private doc­u­ment does not over­ride the customs value. If VAT is not shown sep­a­rate­ly, do not reduce the base by an in­vent­ed amount.

Check that the vehicle is a pas­sen­ger car and that this is its first state reg­is­tra­tion in Ukraine. For a fully elec­tric car, prepare tech­ni­cal ev­i­dence of its engine type. If you claim another ex­cep­tion, iden­ti­fy the ap­plic­a­ble rule and sup­port­ing ev­i­dence before paying; do not rely only on the owner’s per­son­al status.

The buyer’s payment for first reg­is­tra­tion is dif­fer­ent from the seller’s taxes on a car sale. If the trans­ac­tion is with an in­di­vid­ual, check each party and each legal basis sep­a­rate­ly. The seller tax cal­cu­la­tor does not cal­cu­late this pension levy.

When to consult a lawyer

A doc­u­ment review is ap­pro­pri­ate if the invoice and customs de­c­la­ra­tion show dif­fer­ent amounts, VAT is not item­ized, a rep­re­sen­ta­tive handled the import, the vehicle’s status or first reg­is­tra­tion is unclear, or a special ex­emp­tion is claimed. Before payment, a lawyer can check the doc­u­ments and legal basis to help avoid paying on the wrong base or without the correct receipt.