OBJECTIVES: Dental implantation is the most modern solution for the replacement of missing teeth. The use of implants in the mandible to retain a fixed or removable prosthesis is rapidly becoming the first choice in treatment planning for edentulous patients. Such treatment, however, presents a distinct limitation in terms of costs. We therefore carried out a research comparing implant-supported over-denture prostheses (4 implants) and complete dentures with the aim to explore, from the payers' perspective, the cost-benefit ratio of these dental prostheses for patients with secondary complete adentia in Ukraine. METHODS: eighty four patients were included in two treatment groups and were followed up for two years and six months at Danylo Halytsky Lviv National Medical University. Patients were selected among the low income pensioners. Direct and indirect costs of treatments were covered by the charity funds from private dental clinics in Lviv, Ukraine. RESULTS: Total costs for the group (#1) with implant-supported over-denture prostheses were 105,841$ and for the group (#2) with complete dentures were 7,998$. The analyses yields a cost-benefit ratio of 47,4 for group #1 and 27,7 for the group #2. CONCLUSIONS: The research supports the view that implant-supported dentures provide a positive cost-benefit ratio compared with the complete dentures. Dental implantation in Ukraine continues to be the widely recommended treatment for the patients with secondary complete adentia.