The State Tax Service of Ukraine (STSU) reminded that the new owner of a car received as a gift may receive a tax notice‑decision and be obliged to pay 25 000 UAH for the year if the car meets the taxation criteria.
Example from an enquiry to the State Tax Service of Ukraine
In a query to the STSU a case was described in which a man on 28 March 2026, under a donation agreement, received a passenger car manufactured in 2025, and on 26 June he received a tax notice‑decision to pay the transport tax for 2026. A tax notice‑decision is a document with a detailed calculation of the tax amount and payment details.
The STSU noted that the method of acquiring ownership (purchase or gift) does not in itself remove the obligation to pay the tax. The existence of the obligation is determined by possession of a passenger car registered in Ukraine that corresponds to the object of taxation under the Tax Code (subparagraph 267.1.1).
Which cars are subject to taxation
According to subparagraph 267.2.1 of the Tax Code, the transport tax applies to passenger cars if the conditions established by the Code are met simultaneously. The average market value is determined by the authorised central executive body using a special methodology.
When determining the average market value, the make, model, year of manufacture, engine capacity and fuel type are taken into account. Each year, by 1 February of the relevant tax year, a list of cars that meet the taxation criteria must be published on the official website.
Procedure for assessment, deadlines and the right to verification
For individuals the amount of the transport tax is calculated by the controlling authority at the taxpayer’s tax address; the tax notice‑decision must be sent by 1 July of the base tax year (subparagraph 267.6.2 of the Tax Code). Owners who have received a notice are advised to check whether the car is on the list, the correctness of the ownership details and the period for which the obligation was determined.
In the event of an error in the assessment, the owner may request a verification of the data and a recalculation, the STSU stated in an individual tax consultation.
