In 2026, Ukraine continues to apply so called luxury taxation to two asset groups: passenger cars and high-area residential real estate. The mechanism is not universal for all owners, because the obligation appears only when clear legal thresholds are met.
Transport tax rules
Under Article 267 of the Tax Code, transport tax applies only if two conditions are met at the same time: the car age is no more than five years and the average market value exceeds 375 minimum wages. For the 2026 cycle, this threshold is commonly interpreted at around UAH 3 million.
The annual amount is fixed at UAH 25,000 per qualifying vehicle. To simplify compliance, the profile ministry publishes annual model lists used as a reference for taxation practice.
Real estate luxury component
Article 266 covers apartments and houses with area above statutory limits: over 60 sq.m for apartments, over 120 sq.m for houses, and over 180 sq.m for combined ownership. Tax is charged only on the excess area, not on the full property size.
In addition, a separate annual fixed payment of UAH 25,000 can apply to very large objects, generally over 300 sq.m for apartments and over 500 sq.m for houses.
Rate setting and practical check
Local councils set the final real estate rate, but it may not exceed 1.5% of minimum wage per square meter under legal limits. For practical planning, owners should verify the local rate in their region through tax authority channels and compare object parameters with current criteria before payment deadlines.
