According to Fixygen, starting April 1, 2026, cigarette manufacturers and importers in Ukraine will be required to apply a multiplier of 1.1 to the minimum excise tax liability, resulting in the minimum excise tax rising from €82 to €90.2 per 1,000 cigarettes. This was reported by the State Tax Service of Ukraine.
As explained by the tax service, the multiplier is being introduced for the period from April 1 to December 31, 2026, since, according to the results of the 2025 tax declaration, the share of the total excise tax in the weighted average retail price of cigarettes amounted to 58.8%, which is below the 60% threshold established in the Tax Code. The State Tax Service also published the estimated weighted average retail price of cigarettes at 6,537 UAH per 1,000 units.
The base rate of the minimum excise tax liability for 2026 was set by Law No. 4115-IX at 82 euros per 1,000 cigarettes, and the application of a 1.1 multiplier effectively raises it to 90.2 euros. The law also provides for a further increase in this rate to 86 euros in 2027.
According to market experts, this change could lead to a 10% increase in retail prices for cigarettes, and a pack could become approximately 10 UAH more expensive.
