This paper presents the unmanned aerial vehicle (UAV) relays’ assisted vehicle-to-everything (V2X) network to implement the internet of things (IoT) systems with improvement in the coverage area. Such a network benefits from many advantages of the non-orthogonal multiple access (NOMA) scheme. We have implemented a decode-and-forward (DF) scheme for these UAVs. Then, we characterize the channels as Nakagami-m fading to evaluate the performance of the system. We derive closed-form expressions of outage probability (OP), ergodic capacity (EC), and throughput. The results show that the performance of the system depends on the transmitted signal-to-noise ratio (SNR) at the base station and the heights of the UAV relays. Target rate and power allocation factors are two main parameters that can be adjusted to achieve better performance. The results also compare to the system without UAV and OMA technique that shows the advantages of deploying UAV-assisted NOMA. Therefore, the design of NOMA for UAV relay-assisted V2X systems provides sufficient demand. The simulation results verified the effectiveness of the proposed UAV network and the precision of the theoretical analysis.