Pension Fund contribution upon first car registration in Ukraine in 2026: rates, conditions, exceptions
When registering a car for the first time in Ukraine, the buyer is required to pay a fee to the Pension Fund of Ukraine. This is a mandatory payment stipulated by current legislation, without which the service center of the Ministry of Internal Affairs will not register the vehicle.
In 2026, the procedure for calculating the pension contribution remains unchanged, but has important nuances depending on the type of car, its cost, and method of purchase.
What is the pension fee when registering a car for the first time?
The Pension Fund contribution is a one-time payment that is paid during the first state registration of a passenger car in Ukraine.
The pension levy applies:
- to new cars;
- to imported cars from abroad;
- to any car that has not previously been registered in Ukraine.
Without confirmation of payment of this fee, registration at the Ministry of Internal Affairs service center is impossible.
What pension contribution rates are in effect in 2026?
The amount of the fee depends on the cost of the car excluding VAT and is determined in accordance with the subsistence minimum for able-bodied persons as of January 1, 2026.
Pension contribution rates in 2026:
- 3% - if the cost of the car does not exceed UAH 549,120
- 4% - if the cost of the car is from 549,121 to 965,120 UAH
- 5% — if the cost of the car exceeds UAH 965,121
Important: these thresholds do not change throughout the year, even if social indicators are adjusted.
What is the value of a car used to calculate pension contributions?
The basis for calculating the pension contribution is the actual cost of the car excluding VAT, which is confirmed by one of the following documents:
- a purchase and sale agreement;
- customs declaration (for imported cars);
- expert assessment report.
It is on this amount that the rate of 3%, 4% or 5% is applied.
Will electric cars pay pension contributions in 2026?
Electric vehicles equipped exclusively with an electric motor are completely exempt from paying the pension fee upon first registration in Ukraine. This exemption remains valid in 2026. The cost of the electric vehicle does not matter.
Advice from West Auto Hub: when planning a budget for an electric car, you should consider not only the absence of a pension fee, but also the peculiarities of customs clearance and certification.
Who else is exempt from paying pension contributions?
The Pension Fund contribution is not paid if:
- an electric vehicle is registered;
- the car was inherited;
- the vehicle is provided to a person with a disability in accordance with the law;
- Certain special vehicles defined by law are registered.
When and how is the pension contribution paid?
The pension fee is paid before the first registration of the car at the Ministry of Internal Affairs service center.
For imported cars:
- payment is made after customs clearance;
- but before registering the car.
To avoid errors and unnecessary costs, it is recommended to check all payments before processing.
Conclusion
In 2026, the Pension Fund levy remains a mandatory payment for most passenger cars upon first registration in Ukraine.
- the fee rate is 3%, 4% or 5%;
- the calculation is based on the cost of the car excluding VAT;
- Electric vehicles are completely exempt from paying the fee.
Understanding these rules allows you to accurately plan your budget and avoid unexpected expenses.
Questions and answers
What pension fee is paid when registering a car for the first time in Ukraine in 2026?
In 2026, upon the first registration of a passenger car in Ukraine, a fee of 3%, 4% or 5% of the cost of the car excluding VAT will be paid to the Pension Fund. The amount of the fee depends on the price of the vehicle. Electric vehicles are completely exempt from this fee.