Zirconia single crystals doped with 2.8, 3.2, 3.7, and 4.0 mol % of Y2O3 have been studied. The phase composition and structure have been studied by X-ray diffraction analysis and transmission electron microscopy. It has been established that all investigated samples has two ZrO2 tetragonal phases with tetragonality c/a = 1.006–1.007 and c/a = 1.014–1.015 independent of the stabilizing impurity content. The former phase is not transformed, whereas the latter is transformed into a monoclinic one. In all cases the samples have a developed twin structure. Twinning hierarchy is observed: there are first-, second-, third-order, etc., twins, each of them containing the next-order twins inside them. Elastic stress relaxation occurs by twinning rather than by generation of dislocations. The stabilizing impurity content affects the structure nonmonotonically; the minimum dimensions of the twin lamellas refer to the Y2O3 concentration of 3.2 mol %.