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Pension fee for a vehicle

Pension levy calculator for first car registration

Did you buy a car in Lviv Oblast or import it across the border and plan its first reg­is­tra­tion in Ukraine? Compare the doc­u­ment­ed price ex­clud­ing VAT with the customs value for an im­port­ed car, and check the engine type before paying the levy.

Legal workflow with calculations and documents
Current
October 10, 2026
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.

In Lviv Oblast, after import, check the customs doc­u­ments and the current booking pro­ce­dure for the se­lect­ed service center on the of­fi­cial Main Service Center of the Min­istry of In­ter­nal Affairs website; ad­dress­es and payment details may change.

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 of an imported car in Lviv

The buyer in Lviv is reg­is­ter­ing an im­port­ed gaso­line car for the first time. The con­firmed price ex­clud­ing VAT is UAH 900,000, and the customs value is UAH 1,000,000.

  • Price ex­clud­ing VAT: UAH 900,000
  • Customs value: UAH 1,000,000
  • First reg­is­tra­tion in 2026

Base is UAH 1,000,000 because the customs value is higher. The 5% rate applies to the entire base: ap­prox­i­mate­ly UAH 50,000.

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

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.

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.

Resources for your situation

Calculations and checks

Guidance and instructions

How to prepare to pay the pension levy for a car’s first registrationCheck the car pension levy base, the 3%, 4%, and 5% rates, and where to find official payment details before first registration.How 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.

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.
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.

Free initial con­sul­ta­tion

Imported a car and planning to register it in Lviv?

A lawyer can compare the con­tract, customs doc­u­ments, amount ex­clud­ing VAT and pos­si­ble ex­emp­tions before payment and con­tact­ing the Lviv Region Min­istry of In­ter­nal Affairs service centre.

  • 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

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