From April 1 to December 31, 2026, cigarette producers and importers are required to apply the 1.1 coefficient to the minimum excise tax liability, since according to the declaration results for 2025, share of the total excise tax amount in weighted average retail price of cigarettes is 58.8%, which is less than 60%.
State Tax Service’s web portal has published information regarding:
- total amount of the excise tax liabilities on cigarettes;
- weighted average retail selling price of cigarettes;
- excise tax share in weighted average retail price.
Calculation was made based on the excise tax declarations of all cigarette producers and importers for January – December 2025.
Who does the rule apply to?
For all producers and importers of tobacco products according to Ukrainian classification of the foreign activity product codes:
- 2402 20 90 10 cigarettes without filter;
- 2402 20 90 20 cigarettes with filter.
When is the coefficient 1.1 applied?
The coefficient is applied:
- for calculating excise tax on marks (from November 1, 2026 – unique identifiers) received from April 1 to December 31, 2026;
- for determining tax liabilities in the excise tax declarations for the reporting periods April – December 2026;
- for determining and maximum retail prices in declaration on the maximum retail prices and for carrying out retail sales of cigarettes – taking into account the 1.1 and 1.45 coefficients.
Reflection in the reporting for 2026
Annex 2 to the excise tax declaration (column 17 “Minimum tax liability established by the Code (UAH) per 1000 pieces”) for April – December 2026 indicates the minimum excise tax liability increased by the 1.1 coefficient.
For reference: Sub-paragraph 14.1.602 Paragraph 14.1 of Article 14 and Paragraph 221.6 Article 221 of the Tax Code of Ukraine, taking into account amendments made by the Laws of Ukraine № 2245-VIII as of 07.12.2017 and as of 18.07.2024 № 3878-ІХ.