From April 1 to December 31, 2025, cigarette manufacturers and importers are required to apply a coefficient of 1.1 to the minimum excise tax obligation, reported the State Tax Service of Ukraine.
"According to the results of excise declarations by taxpayers for 2024, the share of the total amount of tax obligations for excise tax in the weighted average retail price of cigarettes is 55.8%, which is less than 60%," the statement says.
The State Tax Service emphasized that the total amount of tax obligations for excise tax on cigarettes (including excise tax on retail sales of excise goods), calculated based on all excise taxpayers for cigarettes sold by manufacturers in the customs territory of Ukraine and imported by importers into the customs territory of the country, is set at 2763.1 per 1,000.
At the same time, the weighted average retail price of cigarette sales (including excise tax on retail sales of excise goods) should be within 4953.3 UAH per 1,000. The share of the total amount of tax obligations for excise tax in the weighted average retail price of cigarette sales should be 55.8%.
The calculation of the indicators was based on the data from excise tax declarations of all cigarette manufacturers and importers for January-December 2024, the State Tax Service explained.