Tax rates for domestic filtered cigarettes
| 1 January–30 April 2005 | 1 May 2005–31 December 2006 | 1 January–30 June 2007 | 1 July–31 December 2007 | 1 January–31 August 2008 | 1 September 2008–31 January 2009 | 1 February–30 April 2009 | 1 May–31 December 2009 | 1 January–30 June 2010 | 1 July–31 December 2010 | |
| Specific excise (UAH per pack) | 0.23 | 0.23 | 0.24 | 0.26 | 0.28 | 0.60 | 0.75 | 1.20 | 1.38 | 1.8 |
| Ad valorem excise | 7% of maximum retail price minus VAT minus excise | 8% of maximum retail price minus VAT minus excise | 9% of maximum retail price minus VAT minus excise | 10% of maximum retail price minus VAT minus excise | 12.5% of maximum retail price minus VAT minus excise | 16% of maximum retail price minus VAT minus excise | 16% of maximum retail price minus VAT minus excise | 20% of maximum retail price minus VAT | 25% of maximum retail price minus VAT | 25% of maximum retail price minus VAT |
From January 2005 until December 2010 the value added tax (VAT) rate was 20%.
Source: Ministry of Health of Ukraine and parliament okays sharp rise in excise duty on tobacco.5 ,6
UAH, Ukrainian Hryvnia.