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

 

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