A soot stain will quickly permeate a thin layer of new ceiling paint. This means that you'll need to neutralize the stain and remove as much of the soot as possible before you paint. Specialty products, including liquid solutions and chemical-soaked smoke sponges, break up soot with soft blotting. A homemade solution of ammonia and water is another option, especially for more mild stains. If you use a commercial solvent, rewash the area with ammonia and water to remove the cleanser's residue for better paint adhesion.
Your choice of primer is as important as the paint you use to cover a ceiling soot stain. Use a shellac-based primer to completely seal off the soot. This will not only keep the stain from showing through the new paint, but it will also trap the odor that soot can leave even when it's covered. Two layers of primer will provide the best seal and allow you to sand away any rough areas before applying a top coat, without revealing the stain.
Once soot is concealed by a sealant and primer, you can apply any top coat you wish. This includes oil- and latex-based paints, with gloss or satin finishes. If you plan to apply texture to the ceiling, a flat finish may work better. Rather than sanding down the rough primer too much, apply multiple thin layers of the top coat to ensure that the soot residue remains covered and the top coat produces an even finish, including on areas unaffected by the stain.
Lead-based paint is no longer commercially available as a means of covering soot because of the potential health damage it poses to homeowners. However, many homes that feature older construction may have lead-based paint in one or more layers of their ceilings. If there is a chance that your home has lead-based paint on the ceiling, exercise extreme caution when you attempt to clean smoke and soot stains, since the same chemicals that will dissolve the soot may also remove layers of modern paint to expose the dangerous lead.