Manufactured tobacco – Excise duty rates
| Manufactured tobacco | Excise duty rate |
| Cigarettes | Specific excise duty – 53,10 EUR per 1000 cigarettes Ad valorem excise duty – 34% of the retail selling price Minimum excise duty – 117,87 EUR per 1000 cigarettes |
| Cigars and cigarillos | 114,15 EUR per 1000 pieces |
| Fine cut smoking tobacco for the rolling of cigarettes | 114,15 EUR per 1 kg |
| Other smoking tobacco | 114,15 EUR per 1 kg |
| Tobacco products: | |
| E-liquids (with or without nicotine) | 0,00 EUR per 1 ml |
| Heated tobacco products | 185,82 EUR per 1 kg |
| Novel tobacco products | 114,15 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