Excise tax is an extra tax on fuel, tobacco, alcohol, cars and electricity, usually charged as a fixed amount per unit of goods.
Excise tax is an extra tax on certain goods: fuel, tobacco products and e-cigarette liquids, alcohol and beer, cars and electricity. Producers and importers pay it, and shops also pay 5% on retail sales of alcohol and beer.
Rates are usually fixed amounts, for example in euros per 1,000 litres: in 2026 the rate on petrol is EUR 300.8. VAT is charged on top of the price including excise, so taxes make up a large share of the price. According to the State Tax Service, in 2025 excise accounted for 58.8% of the average retail price of cigarettes, and about three quarters together with VAT.
Rates on fuel and tobacco are tied to the euro and rise every year on a schedule set in the Tax Code to approach EU minimum levels.
In detail, with examples: How much tax you really pay in Ukraine: salary, VAT, excise and a worked example
Checked against official sources on November 11, 2026. When a figure changes, it is updated on every page of the site.
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The tax wedge on salary, VAT in receipts and utility bills, fuel and tobacco excise, a monthly total, taxes on savings and property, sole proprietors and the budget.