How much has the customs clearance of electric cars in Ukraine increased since January 1, 2026

As of January 1, 2026, Ukraine has resumed the general taxation regime for electric cars. A value-added tax at a rate of 20% is again imposed during the import and sale of electric vehicles. This decision did not come as a surprise to the market, as most of the price changes were already factored in back in 2025. This report says IEA.

Why prices did not rise for electric cars immediately in 2026

As explained by the head of the Automotive Market Research Institute Stanislav Buchatsky, the market reaction began back in the summer of 2025, when it became clear that the VAT exemption would not be extended. Therefore, at the beginning of 2026, new and used electric cars already effectively included these 20% in their prices.

An additional pressure on prices was created by the excess supply. In December 2025 alone, over 30 thousand electric cars were imported into Ukraine, setting a record. This volume exceeded real demand, forcing sellers to adjust their prices at the beginning of 2026. Experts estimate that fluctuations are possible within the next 3-6 months, with a more stable situation expected in spring.

Customs clearance of electric cars in 2026: current payments

The widespread assertion about the "complete" return of high tariffs is not true. Changes only affected VAT, while other payments remained minimal.

Currently, the structure of customs clearance for an electric car looks as follows:

• VAT – 20% of customs value

• Import duty – 0% for cars with exclusively electric engines

• Excise – 1 euro for 1 kWh of battery capacity

• Pension fund fee upon first registration – not paid

For example, an electric car costing $10,000 in 2026 is additionally taxed about $2,000 in VAT. At the same time, the tax is calculated based on the customs value, which may include shipping costs, sometimes increasing the final amount.

In 2025, Ukraine imported 84 thousand used and 22 thousand new electric cars, with the total fleet exceeding 250 thousand cars. In 2026, a 20-40% decline in imports is projected in the first half of the year, after which a gradual stabilization is expected.

Recall that in November 2025, there was a significant increase in the sale of used imports, including electric cars, due to the end of the customs clearance exemption period.