From January 1, that is, in just three days, the tax rules for electric vehicles will be changed in Ukraine and they will begin to be subject to value added tax (VAT). As a result, the cost of electric cars could soar by 20%.

It should be noted that tax breaks for the import of electric cars were introduced back in 2018. This norm will be abolished at the beginning of 2026, regardless of:.

The tax norm will apply to new and used electric cars (cars, trucks, semi-trailers and tractors).

Due to the absence of tax burden, the Ukrainian market for electric vehicles in Ukraine showed abnormal growth. Since, in conditions of budget deficit, the state is looking for ways to fill the treasury, VAT refund was a logical, but painful step for Ukrainian consumers.

Therefore, some experts predict that in the last days of 2025, the demand for electric vehicles will reach its peak.. Therefore, in order to have time to re-register such a car, use Dіyu: the procedure for re-registration or buying and selling a car through the application takes just a few minutes and allows you to avoid queues at service centers of the Ministry of Internal Affairs.

Even after the cancellation of the benefit, the customs rate and tax fee will remain at 0%, since they are permanent norms and enshrined in law, that is, they do not have a validity period. The excise norm prescribed in the Tax Code of Ukraine also remains in force - 1 euro for each kWh of battery capacity.

So, from January 1, electric cars will no longer be “almost free” in customs clearance, but will remain competitive against the background of gasoline competitors. Therefore, the cost of customs clearance of an electric car, which costs, for example, 20 thousand. euro and has a battery capacity of 60 kWh, will consist of:.

Thus, such a car can be cleared through customs for 4072 euros.