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

 

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