New excise tax on cigarettes in 2026
Starting April 1, 2026, a multiplier of 1.1 will be applied to the minimum excise tax liability for cigarette manufacturers and importers in Ukraine. The new rule will remain in effect until the end of the year.
The press service of the State Tax Service of Ukraine announced that from April 1, 2026, the amount of excise tax on cigarettes cannot be less than the minimum tax liability multiplied by a coefficient of 1.1.
This is related to the excise tax declaration indicators of cigarette manufacturers and importers for 2025. According to the Tax Code, if the share of excise tax in the price for the previous year is less than 60%, a coefficient of 1.1 is applied to the minimum tax liability.
In 2025:
- the total amount of tax liabilities on excise tax on cigarettes (including excise tax on retail sales) is UAH 3,846.3 per 1,000 pieces;
- the weighted average retail price of cigarettes (including excise tax on retail sales) is UAH 6,537.0 per 1,000 pieces;
- the share of the total amount of tax liabilities in the weighted average retail price is 58.8%.
Since in 2025 the share of excise tax in the price of cigarettes was 58.8%, from April 1 to December 31, 2026, manufacturers and importers of tobacco products under the following UKT ZED codes are required to apply a coefficient of 1.1:
- 2402 20 90 10 - cigarettes without filters;
- 2402 20 90 20 - cigarettes with filters.
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