Table 3

Cigarette prices and taxes in Ukraine (in Ukrainian Hryvnia (UAH)), 2007–2010

January 2007January 2008August 2008January 2009January 2010December 2010
Price per filtered cigarette pack
 Nominal value2.372.532.713.425.768.01
 Real value2.372.122.042.343.554.61
Industry price plus retail margin per filtered cigarette pack
 Nominal value1.591.631.761.942.463.21
 Real value1.591.361.321.331.521.84
Excise tax (specific and ad valorem) per filtered cigarette pack
 Nominal value0.380.480.500.912.343.47
 Real value0.380.400.380.621.442.00
Total tax (excise plus VAT) per filtered cigarette pack
 Nominal value0.780.900.951.483.304.80
 Real value0.780.760.711.012.032.76
 Excise tax incidence16.2%19.1%18.4%26.6%40.6%43.3%
 Total tax incidence32.8%35.8%35.1%43.3%57.3%60.0%
 Inflation index11.191.331.461.621.74
  • The base for the inflation adjustment is January 2007.