From April 1 this year, manufacturers and importers of cigarettes in Ukraine will apply a factor of 1.1 to the minimum excise tax liability. About this reported State tax service.
The introduction of the coefficient is due to the fact that according to the results of declarations by excise payers for 2024, the share of the total amount of tax liabilities from excise tax in the weighted average retail price of cigarettes is 55.8%, which is lower than the established norm of 60%.
The DPS clarified that the increasing coefficient will apply to all manufacturers and importers of cigarettes, both with and without a filter.
The coefficient of 1.1 will be applied when calculating the excise tax on stamps received from April 1 to December 31, 2025, as well as when determining tax liabilities in declarations for the reporting periods of April – December 2025.
