Regarding publication of indicators of the total amount of the excise tax liabilities on cigarettes, weighted average retail sales price of cigarettes and indicator (in percentage) characterizing share of the total amount of the excise tax liabilities in weighted average retail sales price of cigarettes for 2024
State Tax Service of Ukraine, according to Sub-paragraph 14.1.602 Paragraph 14.1 Article 14 of the Tax Code of Ukraine (hereinafter – Code), publishes information determined based on data of the excise tax declarations of manufacturers and importers of tobacco products (cigarettes) for January – December 2024, namely:
| Indicator title | Measurement unit | Indicator value |
| Total amount of the excise tax liabilities on cigarettes (including excise tax on the retail sale of excisable products), calculated for all payers of the excise tax on cigarettes sold by manufacturers in the customs territory of Ukraine and imported by importers to the customs territory of Ukraine | UAH per 1000 pieces | 2 763.1 |
| Weighted average retail sales price of cigarettes (including excise tax on the retail sale of excisable products) | UAH per 1000 pieces | 4 953.3 |
| Share of the total excise tax liabilities in weighted average retail sales price of cigarettes | interest | 55.8 |
Due to the fact that in 2024 share of the total amount of the excise tax liabilities in weighted average retail sales price of cigarettes is 55.8 percent, i.e. less than 60 percent, from April 1 to December 31, 2025, according to Paragraph 221.6 Article 221 of the Code, determining tax liability for cigarettes by codes according to Ukrainian classification of the foreign economic activity products 2402 20 90 10 (cigarettes without a filter) and 2402 20 90 20 (cigarettes with a filter), the excise tax amount must not be less than the established minimum excise tax liability, multiplied by a coefficient of 1.1.
