Manufactured tobacco – Excise duty rates
| Manufactured tobacco | Excise duty rate |
| Cigarettes | Specific excise duty - 56,10 EUR per 1000 cigarettes Ad valorem excise duty - 34% of the retail selling price Minimum excise duty - 124,20 EUR per 1000 cigarettes |
| Cigars and cigarillos | 120,50 EUR per 1000 pieces |
| Fine cut smoking tobacco for the rolling of cigarettes | 120,50 EUR per 1 kg |
| Other smoking tobacco | 120,50 EUR per 1 kg |
| Tobacco products: | |
| E-liquids (with or without nicotine) | 0,20 EUR per 1 ml |
| Heated tobacco products | 198,50 EUR per 1 kg |
| Novel tobacco products | 120,50 EUR per 1 kg |
Excise duty base:
- cigarettes - 1000 pieces and retail selling price
- cigars and cigarillos - 1000 pieces
- fine cut smoking tobacco for the rolling of cigarettes and other smoking tobacco - 1 kilogram
- e-liquids - 1 ml
- heated tobacco products - 1 kilogram of net weight of the tobacco mixture contained in the heated tobacco product
- novel tobacco products (example steam stones, hookah squeeze pasta) - 1 kilogram