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Cal­cu­la­torpre­lim­i­nary cal­cu­la­tion

Pension fee for a vehicle

Pension levy calculator for first car registration

Buying a car in Kyiv or im­port­ing one for its first reg­is­tra­tion in Ukraine? Before paying the fee at an MIA service center, check the price ex­clud­ing VAT, customs value if ap­plic­a­ble, and engine type. The place of pur­chase does not change the na­tion­wide rate.

Legal workflow with calculations and documents
Current
October 10, 2026
Format
Online
Value
0 ₴
Online tool

Pension levy calculation for first registration

Pas­sen­ger cars only, with first state reg­is­tra­tion in Ukraine in 2026. The amount depends on the con­firmed base ex­clud­ing VAT.

Enter the amount from a doc­u­ment that sep­a­rate­ly ex­cludes VAT or states it is not in­clud­ed in the price. Do not divide the total price by 1.2 without doc­u­men­tary grounds.

Estimated result

Data required

Enter a pos­i­tive doc­u­ment­ed price to the nearest kopeck. If the car was im­port­ed, the customs value must also be pos­i­tive.

How to determine the rate and base

In 2026, the thresh­olds are 165 and 290 sub­sis­tence min­i­mums for able-bodied persons as of January 1: UAH 549,120 and UAH 965,120. Up to and in­clud­ing the first thresh­old — 3%; above it up to and in­clud­ing the second — 4%; above that — 5%. The rate applies to the vehicle’s full value.

The base is the con­firmed value of the pas­sen­ger car ex­clud­ing VAT. For an im­port­ed car, it cannot be lower than the customs value. The tool com­pares the two doc­u­men­tary amounts entered but does not verify the doc­u­ments au­to­mat­i­cal­ly.

The levy is tied to the first state reg­is­tra­tion in Ukraine, whether the car is new or used. Pas­sen­ger cars powered ex­clu­sive­ly by elec­tric motors are exempt; a hybrid does not qualify for this ex­emp­tion.

For reg­is­tra­tion in Kyiv, check the current ap­point­ment, doc­u­ment list, and details for the spe­cif­ic service center on the of­fi­cial website of the Main Service Center of the Min­istry of In­ter­nal Affairs.

Methodology

Calculation methodology

Review pro­ce­dure

  1. We check the year, first reg­is­tra­tion of a pas­sen­ger car in Ukraine, engine type, and any sep­a­rate ex­cep­tions.
  2. Use only the con­firmed value ex­clud­ing VAT. If the car was im­port­ed, compare it with the customs value.
  3. We iden­ti­fy a single 2026 thresh­old using the full base and apply the cor­re­spond­ing rate to the entire base.
  4. We show an es­ti­mat­ed amount rounded to the nearest kopeck, or stop the con­clu­sion if re­quired data is missing.
Example

Example for a buyer in Kyiv

The buyer in Kyiv pur­chas­es a new gaso­line car from a deal­er­ship and reg­is­ters it in Ukraine for the first time. The invoice sep­a­rate­ly con­firms a price ex­clud­ing VAT of UAH 700,000; the car was not im­port­ed.

  • Price ex­clud­ing VAT: UAH 700,000
  • First reg­is­tra­tion in Ukraine in 2026
  • Petrol-powered vehicle

UAH 700,000 exceeds the first thresh­old but not the second: the 4% rate applies to the entire base, ap­prox­i­mate­ly UAH 28,000.

This is an arith­metic example, not a check of benefit el­i­gi­bil­i­ty or payment details.

Documents

What to check before paying

  • Pur­chase agree­ment, invoice, customs de­c­la­ra­tion, or other doc­u­ment con­firm­ing the vehicle’s value.
  • Doc­u­men­tary sep­a­ra­tion of VAT from the price, or con­fir­ma­tion that VAT is not in­clud­ed in the entered amount.
  • For an im­port­ed car, provide the customs value and foreign reg­is­tra­tion doc­u­ments.
  • Tech­ni­cal in­for­ma­tion about engine type, VIN, and con­fir­ma­tion of whether the vehicle has been reg­is­tered in Ukraine.
  • Current payment details and doc­u­ment list for the se­lect­ed Min­istry of In­ter­nal Affairs service centre.

Official sources

Prepared
The method­ol­o­gy was pre­pared by the website ed­i­to­r­i­al team based on the law, gov­ern­ment pro­ce­dure, and guid­ance from the Main Service Center of the Min­istry of In­ter­nal Affairs.
Checked
The cal­cu­la­tion has been re­viewed by a lawyer; no per­son­al data was pub­lished.
Important
The tool pro­vides a pre­lim­i­nary result and does not replace review of the doc­u­ments by a service center of the Min­istry of In­ter­nal Affairs.

Current as of . The cal­cu­la­tion is pre­lim­i­nary and depends on the doc­u­ments and cir­cum­stances.

Frequently asked questions

Frequently asked questions

When is the pension levy paid for a passenger car?

At the first state reg­is­tra­tion of a pas­sen­ger car in Ukraine. Buying a car already reg­is­tered in Ukraine does not mean this levy must be paid again under this rule.

Which rate applies to a vehicle valued at exactly UAH 549,120 or UAH 965,120?

At a base of exactly UAH 549,120, the rate is 3%; at exactly UAH 965,120, it is 4%. Above the second thresh­old, the 5% rate applies to the entire base.

Can I simply deduct 20% VAT from the price?

No. The cal­cu­la­tion re­quires a doc­u­ment-sup­port­ed price ex­clud­ing VAT. It should not be in­ferred from the total based on an as­sump­tion.

Does the owner of an electric or hybrid vehicle pay the fee?

Pas­sen­ger cars powered ex­clu­sive­ly by elec­tric motors are exempt. A hybrid has a dif­fer­ent type of pow­er­train, so this elec­tric vehicle ex­emp­tion does not au­to­mat­i­cal­ly apply.

What amount should be used for the imported vehicle?

Compare the con­firmed price ex­clud­ing VAT with the customs value; the base cannot be lower than the latter. If the customs doc­u­ment is missing or another ex­emp­tion applies, a sep­a­rate review is needed.

Related tools
Tax on the sale of a carTax calculator for sale of a passenger carShows the base, personal income tax, military levy, and reporting route.Pension fee for real estateCheck the 1% pension levy on a home purchaseShows: the basic 1%, possible exemption, evidentiary gaps, or refund route.
Related publications
Practical guideHow to pay the pension levy when registering a car for the first time in 2026Check whether the rate is 3%, 4%, or 5%, and prepare documents confirming the car’s value and a payment receipt before first registration at an MIA service center.Practical guideHow to pay taxes when selling a passenger carA step-by-step guide for passenger-car sellers on checking the order of sales, official value, personal income tax, military levy, and tax return after the transaction.

Free initial con­sul­ta­tion

Need to check documents before registering a car in Kyiv?

A lawyer can check the con­tract, doc­u­men­tary base ex­clud­ing VAT and pos­si­ble ex­emp­tion before payment and booking an ap­point­ment at a Min­istry of In­ter­nal Affairs service centre in Kyiv or the region.

  • the cal­cu­la­tor result can serve as a ref­er­ence for a con­ver­sa­tion
  • doc­u­ments, dead­lines, or con­tract terms may change the con­clu­sion
  • briefly de­scribe the cir­cum­stances in the form if needed