The list from the Ministry includes vehicles with an engine capacity exceeding 2 liters. Annually, the agency publishes a list of vehicles that fall under the "luxury tax."
The list features 352 car models from brands such as Aston Martin, Audi, Bentley, BMW, Hymer-Mercedes, Lamborghini, Ineos, Jaguar, Land Rover, Lexus, Maserati, Mercedes-AMG, Mercedes-Benz, Mercedes-Maybach, Porsche, Rolls-Royce, and Toyota.
Tax will be applicable for vehicles no older than 5 years, depending on the brand and model.
Both individuals and legal entities are required to pay the transport tax. The rate remains fixed at 25,000 hryvnias per year.