How electric cars will be taxed from January 1, 2026: what has changed and how much you will have to pay
1 January 14:36
On January 1, 2026, new taxation rules for electric vehicles came into force in Ukraine. The main change is the termination of the value added tax (VAT) exemption for electric vehicles. From now on, electric cars will be taxed according to the general rules, both when imported and sold on the domestic market. This was announced by the Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy Danylo Hetmantsev, "Komersant Ukrainian" reports
What exactly has changed since January 1, 2026
According to Hetmantsev, from the beginning of 2026, a 20% VAT will be charged
- when importing electric vehicles into the customs territory of Ukraine;
- during the supply (sale) of electric vehicles in the domestic market.
It does not matter whether
- whether the electric vehicle was imported without VAT before January 1, 2026;
- when the ownership of the vehicle was formalized.
The new rules apply to
- new and used passenger electric vehicles;
- all electric freight vehicles, including electric tractors.
How this will affect the electric vehicle market
The changes apply to all importers – both large car dealers and individuals who import electric vehicles on their own.
Dealers are obliged to charge VAT on the sale of electric cars in the domestic market, even if these cars were imported to Ukraine without VAT until 2026.
Individuals who sell electric cars to other individuals still do not pay VAT, as they are not subject to this tax.
Thus, the main tax burden is growing for professional sellers and importers.
How much will customs clearance of electric vehicles cost?
Despite the VAT refund, other taxes for electric vehicles have remained unchanged, but the total cost of customs clearance will increase due to the 20% VAT.
Passenger electric vehicles (new and used):
- duty – 0%;
- VAT – 20%;
- excise duty – EUR 1 per 1 kWh of battery capacity.
Electric freight vehicles:
new saddle electric tractors:
- duty – 0%;
- excise duty – 0%;
- VAT – 20%;
used tractors and electric trucks:
- duty – 10%;
- excise duty – 0%;
- VAT – 20%.
At the same time, the pension tax is not paid during the first registration of electric vehicles, both cars and trucks.
What it means for buyers
The VAT refund means that:
- prices for electric vehicles may rise, especially in the dealer segment;
- imports of electric cars will become less profitable compared to 2025;
- at the same time, electric vehicles continue to enjoy tax advantages in the form of zero duty, minimal excise duty, and no pension tax.
