Pension fee for the first car registration in 2026: how much will you have to pay

Starting from January 1, 2026, the basis for calculating the pension fee for the first registration of a passenger car will change in Ukraine. The amount of the payment depends on the cost of the car and can be 3%, 4% or 5% of the price excluding VAT. We explain in simple terms how much you will have to pay and when the fee is not paid

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In 2026, Ukraine will introduce updated rules for the payment of the pension tax upon the first state registration of a car. This payment is mandatory for most buyers. It is paid for both new and used cars if they are registered for the first time in Ukraine. The amount of the fee depends on the value of the car and the indicators set at the beginning of the year. Certain categories of vehicles have privileges and can be completely exempt from this payment.

In the previous article, we described what changes in CTP insurance are expected to happen in 2026, how direct settlement will work, and what services will appear in Diia.

What are the pension contribution rates in force in 2026?

In 2026, the amount of the pension fee for the first registration of a car directly depends on its value. The basis for the calculation is the price of the car, excluding VAT, which is specified in the sale and purchase agreement, customs declaration or expert evaluation document.

The state applies three different rates. They are tied to the cost of the vehicle and automatically determine what percentage of the price will have to be paid to the Pension Fund.

In 2026, the following thresholds apply:

- 3% for cars costing up to UAH 549,120

- 4% - for cars costing from UAH 549,121 to UAH 965,120

- 5% - for cars costing more than UAH 965,120

In other words, the more expensive the car, the higher the percentage of the fee you will have to pay when registering it. It is this payment that often becomes one of the largest additional costs during the first registration, especially when buying a mid-range or premium car.

Earlier, we told you whether you need to pay the pension fee for an electric car in 2026.

How do I calculate the pension fee myself?

To understand in advance how much the first car registration will cost, it is enough to know its cost without VAT and the corresponding fee rate. There are no complicated formulas here - a simple percentage calculation is used.

The formula looks like this:

cost of the car × fee rate = amount to be paid

For example, if a car costs UAH 450,000, the 3% rate applies, and the fee will be UAH 13,500. For a car worth UAH 800,000, the rate of 4% is already in effect, meaning that you will have to pay UAH 32,000. And if you buy a car for UAH 1,200,000, the pension fee will be 5%, which is UAH 60,000.

It's important to keep in mind that the price excluding VAT is used for the calculation. If the car is imported, the customs value specified in the documents serves as a benchmark. It is from this amount that the service centers of the Ministry of Internal Affairs determine the amount of the mandatory payment.

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When is the pension fee paid and when not?

The pension fee is charged in all cases when a passenger car is registered for the first time in Ukraine. It does not matter whether the car is new or used, purchased from a Ukrainian dealer or imported from abroad - if it has not been registered in Ukraine before, the payment is mandatory.

In practice, this means that the fee is paid:

- Buyers of new cars from a car dealership;

- Owners of used cars imported from abroad;

- Persons registering a car after a gift or exchange, if it is registered for the first time.

At the same time, there is an important exception. Passenger cars equipped exclusively with an electric motor are completely exempt from paying the pension fee. That is, electric cars are not subject to this payment, regardless of their value. Hybrid models, however, do not qualify for the exemption and are registered on general terms.

Visit Ukraine offers a convenient online service for selecting insurance policies, which allows you to compare the terms and prices of different insurers in one place, get expert advice and quickly take out a policy that suits your needs and budget, without queues and unnecessary bureaucracy.

We remind you! Ukraine plans to launch digital customs clearance of cars through the Diia app. Read more about how the new system will work, what will determine the customs value of a car, and how automation will change the process of importing cars from abroad.

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