Car Import Duties Ukraine 2026: Duty, Excise and VAT Formula with Examples

Corrected 12 October 2026. An earlier version of this article contained an incorrect excise scale (calculated per cubic centimetre), a non-existent fixed customs charge and an unconfirmed exemption. We have rewritten the calculations using the Tax Code formula and cross-checked them against the car import duty calculator.

You’ve found a car abroad and want to know how much you’ll pay to register it in Ukraine. Below is the formula for each charge, what changed in 2026, and four calculations you can reproduce by hand.

# What changed in 2026

The excise formula and duty rates are unchanged for 2026. Two things did change:

• Electric vehicles pay 20% VAT again from 1 January 2026. Duty for them remains 0%, and there is no pension levy.
• Pension levy thresholds are calculated from the subsistence minimum for working-age persons, which in 2026 is UAH 3,328. The value brackets are therefore 165 × 3,328 = UAH 549,120 and 290 × 3,328 = UAH 965,120.

The euro exchange rate used to convert charges into hryvnias is the National Bank of Ukraine (NBU) rate on the date the customs declaration is filed.

# Import duty formula: four charges

1. Duty — 10% of customs value. Customs value is the purchase price of the car plus delivery to the Ukrainian border and insurance. Duty is 0% if EU origin is confirmed by an EUR.1 certificate, and for electric vehicles.

2. Excise (Tax Code, Art. 215) = rate × engine volume in litres × vehicle age in years (1 to 15).

Age is the number of years since the year of manufacture: a 2018 car has a coefficient of 8 in 2026, a new car has 1, and any car older than 15 years uses 15.

3. VAT — 20% of the sum of customs value, duty and excise.

4. Pension levy — this is not a customs charge: it is paid at first registration at a Ministry of Internal Affairs service centre. The rate is 3% if the car’s value in hryvnias does not exceed 165 subsistence minimums, 4% up to 290, and 5% above that. Electric vehicles are exempt.

# Example 1: 2-litre petrol car, 2018

Petrol car with a 1,998 cc engine, 2018 model year, purchase price €12,000, delivery and insurance to the border €800. Exchange rate — NBU on 12 October 2026: UAH 50.31 per €1.

• Customs value: €12,000 + €800 = €12,800.
• Duty: €12,800 × 10% = €1,280.
• Excise: 50 × 1.998 × 8 = €799.20.
• VAT: (€12,800 + €1,280 + €799.20) × 20% = €2,975.84.
• Total customs charges: €5,055.04, or UAH 254,319.06.
• Pension levy: value €12,800 × 50.31 = UAH 643,968 — between UAH 549,120 and UAH 965,120, so 4%: UAH 25,758.72.
• Grand total: approximately UAH 280,078.

# Example 2: the same car with EUR.1

Calculation if this car was manufactured in the EU and the seller provided an EUR.1 certificate (0% duty):

• Duty: €0.
• Excise: €799.20 (unaffected by origin).
• VAT: (€12,800 + €0 + €799.20) × 20% = €2,719.84.
• Total customs charges: €3,519.04 — €1,536 less than without EUR.1.

Important: EUR.1 confirms the country of manufacture, not the country of purchase. A Japanese or Korean car bought in Germany or Poland pays 10% duty. More detail in the article Car from Germany to Ukraine 2026: import costs, EUR.1 and deregistration.

# Example 3: 3-litre diesel, 2015

Diesel car with a 2,993 cc engine, 2015 model year (age 11), purchase price €18,000, delivery €1,000.

• Customs value: €19,000.
• Duty: €19,000 × 10% = €1,900.
• Excise: 75 × 2.993 × 11 = €2,469.23.
• VAT: (€19,000 + €1,900 + €2,469.23) × 20% = €4,673.85.
• Total customs charges: €9,043.08.

An older car with a large engine becomes expensive quickly: age multiplies the excise. Here it already exceeds half the duty amount.

# Example 4: hybrid and electric vehicle

Hybrid, 2019 model year, price including delivery €15,800: duty €1,580, excise €100, VAT (€15,800 + €1,580 + €100) × 20% = €3,496. Total: €5,176.

Electric vehicle, 2021 model year, 75 kWh battery, price including delivery €23,000:

• Duty: €0.
• Excise: 75 × €1 = €75.
• VAT: (€23,000 + €0 + €75) × 20% = €4,615.
• Total customs charges: €4,690. No pension levy.

For an electric vehicle, VAT now accounts for the bulk of the charges.

# Who can avoid or defer the charges

Resettling in Ukraine. Anyone returning to permanent residence may import one car duty-free (Customs Code, Art. 374), provided they have lived abroad for at least 3 years, the car has been in their ownership and registered abroad for at least 1 year, and it is imported within 6 months of the document confirming permanent residence in Ukraine. Such a car may only be sold within 2 years after paying all applicable duties.

Temporary importation. A Ukrainian citizen permanently resident abroad may temporarily import a car with foreign registration for up to one year (Art. 380). If you are on temporary consular registration, one passenger car may be brought in for up to 60 days per year without customs charges. Temporary importation does not remove the obligation to clear customs if the car remains in Ukraine.

# How to avoid overpaying

• Check the country of manufacture by VIN before buying: it determines whether 10% duty applies.
• Mind the age. A difference of a year or two on an older diesel with a large engine means hundreds of euros in excise.
• Calculate the pension levy separately. It is not included in customs charges but can amount to 3–5% of the car’s value.
• Check the levy threshold. In Example 3, the value of UAH 955,890 comes close to the UAH 965,120 threshold above which the rate rises from 4% to 5%.

To get the exact figure for your car, use the car import duty calculator: it updates the NBU exchange rate daily.

# See also

• Car import duty calculator — duty, excise, VAT and pension levy for your car
• Car from Germany to Ukraine 2026: import costs, EUR.1 and deregistration — what to consider when buying in the EU
• Comprehensive car insurance (KASKO) Ukraine 2026: prices, rates and how to cut the cost — insurance after registration
• All calculators — taxes, loans, deposits