-
Tetyana Yermolenko
Correspondent
New taxes on electric vehicles: what will change for owners in 2025?
From January 1, 2025, new rules for customs clearance of electric vehicles came into force in Ukraine, which significantly affect the cost of importing such vehicles and radically change the economics of the electric vehicle market in the country.
These changes are part of the gradual abolition of the preferential regime, which was in effect during 2018-2024 and contributed to the mass distribution of electric transport in Ukraine. During the period of the privileges, the fleet of electric vehicles increased from 2.3 thousand to over 65 thousand units as of the end of 2024. Read more about this on the Delo.ua portal, a publication about business, economics and technology.
What changed in 2025?
Until the end of 2024, electric car owners could take advantage of significant benefits, which included a complete exemption from VAT (20%) and customs duty (10%) when importing electric cars into Ukraine worth up to 50 thousand euros. For cars more expensive than this amount, a progressive tax scale was in effect. This regime allowed saving from 8 to 15 thousand euros when importing an average electric car.
However, from January 1, 2025, these benefits were partially canceled in accordance with the Law of Ukraine No. 2635-IX of December 15, 2022, and now when clearing customs for electric vehicles, regardless of their value, it is necessary to pay:
- VAT — 20% of the customs value (calculated according to the methods of the Customs Code of Ukraine);
- Duty — 10% of the customs value (according to the Ukrainian Classification of Goods for Foreign Economic Activity);
- Excise tax — 1 euro for each kWh of battery capacity (a new type of tax introduced specifically for electric vehicles).
Additionally, mandatory fees are paid: customs clearance (from 250 to 500 UAH depending on the value), customs broker services (1.5-3% of the customs value), technical expertise (1.5-2.5 thousand UAH), issuance of a certificate of conformity (2-4 thousand UAH).
These changes lead to an increase in the total cost of importing electric vehicles by 32-38%, which could significantly affect the demand for such vehicles in Ukraine and slow down the pace of electrification of the vehicle fleet.
Detailed example of calculating customs clearance costs
Let's consider a practical example of customs clearance of a popular electric car Tesla Model 3 with a customs value of 12,000 euros (equivalent to $13,200 at the NBU exchange rate) and a battery capacity of 75 kWh:
Main taxes:
- Duty : 12,000 euros × 10% = 1,200 euros;
- Excise duty : 75 kWh × 1 euro = 75 euros;
- VAT base : 12,000 euros + 1,200 euros + 75 euros = 13,275 euros;
- VAT : €13,275 × 20% = €2,655.
Additional costs:
- Customs clearance: 350 UAH (~8 euros)
- Broker services (2%): 240 euros
- Technical expertise: 2,000 UAH (~45 euros)
- Certificate of Conformity: 3,000 UAH (~68 euros)
Summary: Total basic taxes: 1,200 + 75 + 2,655 = 3,930 euros Total additional costs: 8 + 240 + 45 + 68 = 361 euros Final import value: 12,000 + 3,930 + 361 = 16,291 euros
Compared to 2024 (12,000 + ~500 euros expenses = 12,500 euros), the price increase is 3,791 euros or 30.3%.
Transition to full customs clearance and legislative prospects
According to the current legislation of Ukraine (Transitional Provisions to the Tax Code), the current “interim” customs clearance regime for electric vehicles will be valid until December 31, 2025. From January 1, 2026, it is planned to fully equate electric vehicles with conventional vehicles in terms of taxation, which provides for:
- Standard duty : 10% (unchanged)
- VAT : 20% (unchanged)
- Excise tax : full rate according to equivalent engine capacity (approximately 2-5 euros per kWh)
- Additional environmental fee : possible introduction of 0.5-1% of the customs value
This could lead to a further increase in the cost of importing electric vehicles by 15–25% compared to the conditions of 2025, or by 45–55% compared to the preferential regime of 2024.
At the same time, the Verkhovna Rada is considering alternative bills (#8371, #8543) to maintain partial benefits for electric vehicles worth up to 25 thousand euros until 2028, but their adoption remains in question.
Customs clearance of electric vehicles in Ukraine in 2025 has undergone fundamental changes, marking the end of the era of preferential stimulation of electromobility and the transition to market competition. An increase in the cost of imports by 30-40% creates serious challenges for the further development of the market, but at the same time stimulates its maturation and diversification.F
