Cigarette prices and taxes in Ukraine (in Ukrainian Hryvnia (UAH)), 2007–2010
January 2007 | January 2008 | August 2008 | January 2009 | January 2010 | December 2010 | |
Price per filtered cigarette pack | ||||||
Nominal value | 2.37 | 2.53 | 2.71 | 3.42 | 5.76 | 8.01 |
Real value | 2.37 | 2.12 | 2.04 | 2.34 | 3.55 | 4.61 |
Industry price plus retail margin per filtered cigarette pack | ||||||
Nominal value | 1.59 | 1.63 | 1.76 | 1.94 | 2.46 | 3.21 |
Real value | 1.59 | 1.36 | 1.32 | 1.33 | 1.52 | 1.84 |
Excise tax (specific and ad valorem) per filtered cigarette pack | ||||||
Nominal value | 0.38 | 0.48 | 0.50 | 0.91 | 2.34 | 3.47 |
Real value | 0.38 | 0.40 | 0.38 | 0.62 | 1.44 | 2.00 |
Total tax (excise plus VAT) per filtered cigarette pack | ||||||
Nominal value | 0.78 | 0.90 | 0.95 | 1.48 | 3.30 | 4.80 |
Real value | 0.78 | 0.76 | 0.71 | 1.01 | 2.03 | 2.76 |
Excise tax incidence | 16.2% | 19.1% | 18.4% | 26.6% | 40.6% | 43.3% |
Total tax incidence | 32.8% | 35.8% | 35.1% | 43.3% | 57.3% | 60.0% |
Inflation index | 1 | 1.19 | 1.33 | 1.46 | 1.62 | 1.74 |
The base for the inflation adjustment is January 2007.