Amount of excise tax on cigarettes cannot be less than the minimum tax liability multiplied by the 1.1 f coefficient from April 1, 2026.

This is due to the excise tax declaration figures by cigarette producers and importers for 2025. According to the Tax Code, if the excise tax share in a price for the previous year is less than 60%, the 1.1 coefficient is applied to the minimum tax liability.

In 2025:

- total amount of the excise tax liabilities on cigarettes (including excise tax on the retail sale) is 3 846.3 UAH per 1000 pieces;

- weighted average retail selling price of cigarettes (including the retail excise tax) – 6 537.0 UAH per 1000 pieces;

- share of total tax liability in weighted average retail price – 58.8 %.

Since in 2025 the excise tax share in a price of cigarettes was 58.8%, from April 1 to December 31, 2026, producers and importers of tobacco products according to Ukrainian classification of the foreign activity product codes are required to apply the 1.1 coefficient:

- 2402 20 90 10 ­ cigarettes without filter;

- 2402 20 90 20 ­ cigarettes with filter.

More details.