Cigarette Tax Scorecard (4th Edition): Ukraine [Fact Sheet]

This Fact Sheet was written based on the findings of the fourth edition of the Cigarette Tax Scorecard. The brief evaluates the cigarette tax policies in Ukraine. In 2024, Ukraine scored 3.5 points out of 5 overall. This is higher than the region and income group averages, yet lower than top performers so there is still room for improvement. The overall score is an average of the following components: the cigarette price, affordability change, the tax share of the price, and the tax structure. Ukraine received the most points in the affordability change and tax structure components with 4 points. On the other hand, Ukraine scored 3 points in the price and tax share components. Ukraine's overall score increased from 2014 to 2020, but has remained relatively unchanged since. This fact sheet concludes with recommendations for Ukraine's government to seize the opportunity to implement a more effective tax system that will improve public health while raising tax revenues. 

View the entire Scorecard here.