Indicator charts
Answers in
Yes
No
Answer not provided
Report not provided
Answers in
Answers evolution
Percentage of Parties that responded this question
Indicator tables
| Party | Region | 2023 | 2020 | 2018 |
|---|---|---|---|---|
| Afghanistan | EMR | Report not provided | 20.00 | Answer not provided |
| Albania | EUR | Answer not provided | Report not provided | Report not provided |
| Algeria | AFR | 55.0000000000 | 55.00 | 55.00 |
| Andorra | EUR | proximadamente entre un 39,5% i un 42% del precio de venda público corresponde a la imposición sobre los productos de tabaco (en referencia a los dos productos más populares). | Report not provided | Report not provided |
| Angola | AFR | Answer not provided | Report not provided | 80.00 |
| Antigua and Barbuda | AMR | 35.0000000000 | 35.00 | Report not provided |
| Armenia | EUR | Answer not provided | Answer not provided | Report not provided |
| Australia | WPR | 61% to 69% | 93.653 | 60.31 |
| Austria | EUR | Cigarettes are the most popular product, which is why the value for this product has been calculated for the years 2020-2023 (including tobacco tax and 20% VAT). The WAP (weighted average price) was used for the calculation (Art 8 para 1 of Directive 2011/64/EU). The WAP is the average value of all cigarettes sold legally and taxed in Austria during a calendar year (2020: 77%; 2021: 78%; 2022: 77%; 2023: 77%) | 77.11 | 78.93 |
| Azerbaijan | EUR | 49.7 | 35.00 | 23.00 |
| Bahamas | AMR | Report not provided | Report not provided | Report not provided |
| Bahrain (Kingdom of) | EMR | Retail price + Import duties + Excise tax+ VAT= Total selling price (Tag price) | 64.00 | 60.00 |
| Bangladesh | SEA | 73% [57% supplementary tax, 15% VAT and 1% Health Development Surcharge] | Answer not provided | 81.00 |
| Barbados | AMR | 48.0000000000 | Report not provided | 48.00 |
| Belarus | EUR | Report not provided | 60.00 | 53.70 |
| Belgium | EUR | 84 | 79.00 | 79.00 |
| Belize | AMR | 37.1100000000 | 37.11 | Report not provided |
| Benin | AFR | 40.0000000000 | 40.00 | 40.00 |
| Bhutan | SEA | 100% sales tax | Report not provided | Answer not provided |
| Bolivia (Plurinational State of) | AMR | 42.0000000000 | 42.00 | 42.00 |
| Bosnia and Herzegovina | EUR | For the most sold price categories of cigarettes, the share of indirect taxes is approximately 85% of the retail price. | 87.66 | 82.50 |
| Botswana | AFR | 30.0000000000 | 30.00 | 30.00 |
| Brazil | AMR | 79.0000000000 | 79.00 | 79.00 |
| Brunei Darussalam | WPR | - | Answer not provided | Answer not provided |
| Bulgaria | EUR | 83.4448 | Answer not provided | Answer not provided |
| Burkina Faso | AFR | 63.0000000000 | 63.00 | Answer not provided |
| Burundi | AFR | Report not provided | 37.00 | Report not provided |
| Cabo Verde | AFR | 15 | Answer not provided | 30.50 |
| Cambodia | WPR | Report not provided | 31.00 | 31.10 |
| Cameroon | AFR | Report not provided | 23.00 | 19.00 |
| Canada | AMR | Prince Edward Island (PEI) - Assumed $15 / 20 cigarette pack $1.96 – HST $5.90 – PTT $3.17 – Fed. Excise $11.03 – Total Tax $11.03/$15 = 73.5 %; BC - 32.5 cents per cigarette tobacco tax plus 7% PST on retail price; Manitoba (MB) - It’s estimated that all provincial and federal taxes represent 70%; Saskatchewan (SK) - 71% of an average package; Quebec (QC) - Taxe d’accise fédérale (29.8 $) Taxe spécifique provinciale (37.80 $) Taxe de vente fédérale TPS (5 %). Pas de TVQ sur le tabac.; ON - Refer to response in B83 below as for some tobacco products such as cigarettes it is based on units whereas others like cigars it is based on the taxable price calculation outlined in response B83.' Newfoundland and Labrador (NL) - Proportion of tax (federal excise, provincial tobacco tax and sales tax) to sale price is approximately 64% to 75%. Proportion varies based on retail price of cigarettes.; Alberta (AB) - With an average of 94% of all tobacco sales, cigarettes are the most popular product in the category. Alberta’s tax on cigarettes is a per cigarette rate of 27.5 cents, which has declined from 50% to 40% in the last five years.; New Brunswick (NB) – Provincial taxes: Provincial tobacco tax of 25.52 cents per cigarette ($6.38 in provincial tobacco tax per package of 25 cigarettes), plus 15% Harmonized Sales Tax (HST – 5% federal GST + 10% provincial portion).; Canada - Cigarettes – 63.33% of the final retail price consists of taxes. | 64.16 | 64.06 |
| Central African Republic | AFR | Report not provided | Report not provided | Report not provided |
| Chad | AFR | 33.0000000000 | 33.00 | 33.00 |
| Chile | AMR | 89.0000000000 | 89.00 | 81.00 |
| China | WPR | 57 | 60.00 | 62.00 |
| Colombia | AMR | Tomando como referencia el producto Marlboro Rojo en cajetilla de 20 cigarrillos, con un PVP certificado por el Departamento Administrativo Nacional de Estadística DANE de ocho mil seiscientos cuarenta y dos pesos ($8.642), y considerando que el impuesto tiene dos componentes (un específico para 2023 de $3.263 y un ad valorem del 10% del PVP, esto es $864) el total de la carga de Ipoconsumo es de $4.127para una carga fiscal del 48%. A esta carga debe sumársele el IVA que corresponde al 19% del precio de venta, excluyendo en todas las etapas el valor del Ipoconsumo. | Answer not provided | 62.40 |
| Comoros | AFR | Answer not provided | Answer not provided | Answer not provided |
| Congo | AFR | Answer not provided | 25.00 | Report not provided |
| Cook Islands | WPR | Answer not provided | Answer not provided | Answer not provided |
| Costa Rica | AMR | Según la resolución DGT DGT-R-19-2021 en relación con la categoría más vendida, y se identifica en 2.000 colones y la misma indica la fórmula a utilizar y los montos de los impuestos.. (Ref. Oficio MH-DM-OF-0522-2023) | 30.00 | 78.00 |
| Côte d'Ivoire | AFR | 18 | 45.00 | 43.00 |
| Croatia | EUR | 83,43 | 78.00 | 77.00 |
| Cyprus | EUR | Answer not provided | Answer not provided | 29.00 |
| Czechia | EUR | 80,05 % | 77.50 | 78.31 |
| Democratic People's Republic of Korea | SEA | Report not provided | Answer not provided | Answer not provided |
| Democratic Republic of the Congo | AFR | Answer not provided | Answer not provided | Answer not provided |
| Denmark | EUR | 91 | 74.00 | 79.00 |
| Djibouti | EMR | Report not provided | Answer not provided | Answer not provided |
| Dominica | AMR | Report not provided | Report not provided | Report not provided |
| Ecuador | AMR | 63,17% | 66.85 | 69.97 |
| Egypt | EMR | Answer not provided | Answer not provided | Answer not provided |
| El Salvador | AMR | 46.5% | 52.50 | 52.50 |
| Equatorial Guinea | AFR | Report not provided | Report not provided | Answer not provided |
| Estonia | EUR | 68.0600000000 | 68.06 | 65.74 |
| Eswatini | AFR | Report not provided | Report not provided | Report not provided |
| Ethiopia | AFR | Report not provided | Report not provided | Report not provided |
| European Union | EUR | According to the Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco the overall excise duty on cigarettes shall represent at least 60 % of the weighted average retail selling price (WAP) of cigarettes released for consumption. That excise duty shall not be less than EUR 90/1 000 cigarettes irrespective of the WAP. Member States which levy an excise duty of at least EUR 115/1 000 cigarettes on the basis of WAP need not to comply with the 60 % requirement. | Answer not provided | Answer not provided |
| Fiji | WPR | Report not provided | 42.10 | Report not provided |
| Finland | EUR | 89,6% | 86.10 | 86.10 |
| France | EUR | Answer not provided | 83.23 | 80.00 |
| Gabon | AFR | 25.0000000000 | 25.00 | 32.00 |
| Gambia | AFR | Answer not provided | Answer not provided | Answer not provided |
| Georgia | EUR | According to the retail selling price of filter cigarettes, the share of excise duty is about 60-65%, and other taxes are 10-15%. | 60.00 | Answer not provided |
| Germany | EUR | 63.69 | 69.92 | 72.03 |
| Ghana | AFR | 30.1000000000 | 30.10 | 30.10 |
| Greece | EUR | Answer not provided | Report not provided | 70.04 |
| Grenada | AMR | Report not provided | Answer not provided | Answer not provided |
| Guatemala | AMR | 49.0000000000 | 49.00 | 49.00 |
| Guinea | AFR | Report not provided | Report not provided | Report not provided |
| Guinea-Bissau | AFR | Answer not provided | Answer not provided | Answer not provided |
| Guyana | AMR | 14.0000000000 | 14.00 | 14.00 |
| Honduras | AMR | Report not provided | 18.00 | 18.00 |
| Hungary | EUR | 72,01 | Answer not provided | 75.93 |
| Iceland | EUR | 56.0000000000 | 56.00 | 56.00 |
| India | SEA | As reported in GTCR 2021: retail price is tax India has 54% | Answer not provided | Answer not provided |
| Iran (Islamic Republic of) | EMR | Calculation is not available | 20.00 | 20.00 |
| Iraq | EMR | 0.0000000000 | 0.00 | 0.00 |
| Ireland | EUR | 78.7% | 79.25 | 79.25 |
| Israel | EUR | Report not provided | 75.70 | Report not provided |
| Italy | EUR | 78.0000000000 | 77.00 | 77.00 |
| Jamaica | AMR | 43.6200000000 | 43.62 | 52.48 |
| Japan | WPR | 59.9 | 63.10 | 63.10 |
| Jordan | EMR | 90.3000000000 | 90.30 | 90.30 |
| Kazakhstan | EUR | 12 | Report not provided | Answer not provided |
| Kenya | AFR | Answer not provided | Report not provided | Answer not provided |
| Kiribati | WPR | Answer not provided | Answer not provided | Answer not provided |
| Kuwait | EMR | 100.0000000000 | 100.00 | 100.00 |
| Kyrgyzstan | EUR | Report not provided | Report not provided | Report not provided |
| Lao People's Democratic Republic | WPR | Report not provided | 19.60 | Answer not provided |
| Latvia | EUR | 81,57% | 83.77 | Answer not provided |
| Lebanon | EMR | 10~15 | Answer not provided | Answer not provided |
| Lesotho | AFR | Report not provided | 46.00 | Report not provided |
| Liberia | AFR | Report not provided | Report not provided | 23.20 |
| Libya | EMR | لا توجد حاليا ضريبة انتاج لان الانتاج المحلي متوقف حسب المعلومات الواردة الينا | Answer not provided | Answer not provided |
| Lithuania | EUR | 76,1 | 75.00 | 83.00 |
| Luxembourg | EUR | 55,52 | 66.00 | 68.68 |
| Madagascar | AFR | Report not provided | 55.00 | 20.00 |
| Malaysia | WPR | 46 | 74.00 | 74.00 |
| Maldives | SEA | 50.0000000000 | 50.00 | 50.00 |
| Mali | AFR | Report not provided | 35.00 | 35.00 |
| Malta | EUR | Answer not provided | Report not provided | 75.60 |
| Marshall Islands | WPR | Answer not provided | Report not provided | Answer not provided |
| Mauritania | AFR | Report not provided | 9.00 | 9.00 |
| Mauritius | AFR | 91 | 88.50 | 85.30 |
| Mexico | AMR | 67.6% | 69.00 | 67.00 |
| Micronesia (Federated States of) | WPR | Answer not provided | Answer not provided | Answer not provided |
| Mongolia | WPR | Report not provided | 38.30 | 33.30 |
| Montenegro | EUR | 76.0000000000 | 76.00 | Answer not provided |
| Mozambique | AFR | Report not provided | Answer not provided | Answer not provided |
| Myanmar | SEA | 30.0000000000 | 30.00 | Answer not provided |
| Namibia | AFR | Report not provided | Answer not provided | Report not provided |
| Nauru | WPR | Report not provided | 46.00 | Report not provided |
| Nepal | SEA | 39 | 27.00 | 27.00 |
| Netherlands (Kingdom of the) | EUR | Cigarettes WAP (2021): € 378,19 VAT: 21% Excise yield per 1.000 cigarettes (2022 rates): € 242,7295 (= 64,1819%) Total tax as % of WAP: 81,5373%. | Answer not provided | Answer not provided |
| New Zealand | WPR | Answer not provided | Answer not provided | Answer not provided |
| Nicaragua | AMR | 72 | 49.69 | 49.69 |
| Niger | AFR | Report not provided | Answer not provided | Report not provided |
| Nigeria | AFR | Total excise tax as a % of retail price 25%; VAT (7.5%) | Answer not provided | Answer not provided |
| Niue | WPR | Report not provided | 12.50 | Report not provided |
| Norway | EUR | 56 | 62.00 | 63.00 |
| Oman | EMR | 63.3% | 63.30 | 21.00 |
| Pakistan | EMR | Report not provided | 59.00 | 54.00 |
| Palau | WPR | 71.0000000000 | 71.00 | 71.00 |
| Panama | AMR | 56.2 | 59.20 | 59.20 |
| Papua New Guinea | WPR | 44.0000000000 | 44.00 | 44.00 |
| Paraguay | AMR | 20% | 18.00 | 16.00 |
| Peru | AMR | Considerando la carga tributaria (IGV +ISC), los impuestos representan alrededor de 53% al 73% sobre el PVP minorista | 67.00 | 52.00 |
| Philippines | WPR | In 2022, the total tax burden of the most popular cigarette brand is at 50.56% of vwhich 39.86 percent is the share of excise tax and 10.70 percent is the share of VAT. | 69.50 | 69.50 |
| Poland | EUR | 2021 – 81,7%; 2022 – 82,82% | 83.00 | 80.00 |
| Portugal | EUR | VAT and excises represents 81,15% of retail price of the most popular price category (4,50€) | 79.90 | 79.90 |
| Qatar | EMR | 100.0000000000 | 100.00 | 100.00 |
| Republic of Korea | WPR | 74.0000000000 | 74.00 | 74.00 |
| Republic of Moldova | EUR | 57% | 41.00 | 41.00 |
| Republic of North Macedonia | EUR | Report not provided | Answer not provided | Answer not provided |
| Romania | EUR | 81.3300000000 | Report not provided | Report not provided |
| Russian Federation | EUR | 63 | 52.00 | Report not provided |
| Rwanda | AFR | Report not provided | Report not provided | 54.00 |
| Saint Kitts and Nevis | AMR | 17.0000000000 | Report not provided | Report not provided |
| Saint Lucia | AMR | 63.5000000000 | 63.50 | 63.50 |
| Saint Vincent and the Grenadines | AMR | Report not provided | Report not provided | Report not provided |
| Samoa | WPR | information not clealy available. | Answer not provided | Answer not provided |
| San Marino | EUR | Answer not provided | Report not provided | Answer not provided |
| Sao Tome and Principe | AFR | Answer not provided | Answer not provided | Answer not provided |
| Saudi Arabia | EMR | 73.8 | 100.00 | 100.00 |
| Senegal | AFR | 18.0000000000 | 18.00 | Answer not provided |
| Serbia | EUR | According to the provisions of Article 10 of the Excise Law ("Official Gazette of RS", no. 22/01, 73/01, 80/02, 80/02-other laws, 43/03, 72/03, 43/04, 55 /04, 135/04, 46/05, 101/05-other law, 61/07, 5/09, 31/09, 101/10, 43/11, 101/11, 93/12, 119/12 , 47/13, 68/14-other laws, 142/14, 55/15, 103/15, 108/16, 30/18, 153/20 and 53/21 - hereinafter: Law), on tobacco manufactured goods (cigarettes, cigars, cigarillos, smoking tobacco and other tobacco products) are subject to excise duty determined by the provisions of Art. 40a, 40b, 40g and 40d of this law, and on tobacco products that are heated during use but not burned (non-burning tobacco), excise duty is paid in accordance with paragraph 11 of this article, except for tobacco products used for product quality control testing.Excise duty is also paid on tobacco products that are heated but not burned during use (non-burning tobacco). Excise duty is also paid on liquids for filling electronic cigarettes. Excise duty is paid on tobacco products produced in the country, as well as on imported tobacco products. The Law on Amendments to the Law on Excise Taxes ("Official Gazette of RS", No. 153/20), the implementation of which began on January 1, 2021, prescribes the excise calendar for cigarettes, non-combustible tobacco and liquids for filling electronic cigarettes for the period 2021 - 2025.The method of calculating the minimum excise duty remained unchanged, so if the calculated excise duty on cigarettes, smoking tobacco and other tobacco products, which is prescribed by the provisions of Art. 40a, 40b and 40d of the Law, less than the minimum excise duty established by the Law, the minimum excise duty is paid. The minimum excise duty amounts to: 1) cigarettes - 100% of the total excise tax from Art. 40a and 40b of the Law established for the category of weighted average retail price of cigarettes;2) smoking tobacco and other tobacco products (cut tobacco, pipe tobacco, chewing tobacco and snuff) - 100% of the excise tax from Article 40d of this law determined for the category of average weighted retail price of smoking tobacco and other tobacco products, but not less of 70% of the minimum excise duty on 1,000 cigarettes determined for the weighted average retail price category of cigarettes.The method of calculating the average weighted price has not changed in the previous two years: Namely, the average weighted retail price is calculated by comparing the total value of all cigarettes sold at retail prices with the total quantity of cigarettes sold in the Republic of Serbia in the previous calendar year. year.Also, the aforementioned legal solution stipulates that the average weighted retail price is calculated by comparing the total value of all smoking tobacco and other tobacco products (cut tobacco, pipe tobacco, chewing tobacco and snuff) released into circulation at retail prices, with the total the amount of smoking tobacco and other tobacco productscut tobacco, pipe tobacco, chewing tobacco and snuff) put on the market in the Republic of Serbia in the previous calendar year.Please note that the weighted average retail price of cigarettes and other tobacco products was determined in 2021, by calculating the ratio of the total value of all cigarettes and other tobacco products that were put on the marketat retail prices, with the total amount of cigarettes and other tobacco products put into circulation in the Republic of Serbia, in the previous calendar year, i.e. 2020.In this regard, during 2021, the Decision on the amount of the weighted average retail price of cigarettes and other tobacco products and the minimum excise tax on the same, as well as the Decision on the amounts of the minimum excise tax on tobacco products, was adopted by applying the current legal solution.The decision on the average weighted retail price of cigarettes and other tobacco products and the minimal excise tax on the aforementioned tobacco products was adopted in February 2021, according to which the average weighted retail price of cigarettes was 293.14 dinars/pack. For this price category, the minimum excise duty on cigarettes was 173.49 din/pack, [76.75 din/pack. (specific excise tax) + 96.74 dinars/pack.- ad valorem excise tax (33% on the weighted average retail price of cigarettes)]. Total tax burden - excise duty and VAT in the average weighted retail price of cigarettes of 293.14 dinars/pack. was 75.85%, of which the total share of excise duty (specific and ad valorem) was 59.18%, and the share of VAT was 16.67%, whereby VAT is paid on the sale of tobacco products in the country, as well as on the import of tobacco processing at a rate of 20%.The decision on the amounts of minimum excise duties on tobacco products was made in July 2021. according to which, based on the weighted average retail price of cigarettes of 293.14 din/pack, the minimum excise duty on cigarettes was 174.99 din/pack, [78.25 din/pack. (specific excise tax) + 96.74 dinars/pack. - ad valorem excise tax (33% on the weighted average retail price of cigarettes)].Total tax burden - excise duty and VAT in the average weighted retail price of cigarettes of 293.14 dinars/pack. amounted to 76.37%, of which the total share of excise duty (specific and ad valorem) was 59.70%, and the share of VAT was 16.67%, whereby VAT is paid on the sale of tobacco products in the country, as well as on the import of tobacco processing at a rate of 20%. | 77.70 | 77.87 |
| Seychelles | AFR | 72.0000000000 | 72.00 | 72.00 |
| Sierra Leone | AFR | 13.2000000000 | 13.20 | 13.20 |
| Singapore | WPR | 70 | 68.00 | 68.00 |
| Slovakia | EUR | 80.0000000000 | 80.00 | 79.00 |
| Slovenia | EUR | Report not provided | Report not provided | 78.40 |
| Solomon Islands | WPR | Report not provided | 28.00 | 28.00 |
| South Africa | AFR | 40 | Report not provided | 52.00 |
| Spain | EUR | 79.9400000000 | 79.94 | 79.94 |
| Sri Lanka | SEA | 75.6000000000 | 75.60 | 75.60 |
| Sudan | EMR | 74.0000000000 | 74.00 | Answer not provided |
| Suriname | AMR | 24.3000000000 | 24.30 | 51.00 |
| Sweden | EUR | The proportion of excise duty is 57,9 %. The proportion of excise duty plus VAT is 77,9 %. | 68.00 | 78.00 |
| Syrian Arab Republic | EMR | 35% | Answer not provided | Answer not provided |
| Tajikistan | EUR | Report not provided | Report not provided | Report not provided |
| Thailand | SEA | 59 | 58.68 | 78.00 |
| Timor-Leste | SEA | Report not provided | Report not provided | Answer not provided |
| Togo | AFR | 25.0000000000 | 25.00 | 45.00 |
| Tonga | WPR | 68.0000000000 | 68.00 | 65.00 |
| Trinidad and Tobago | AMR | NDA | 25.80 | 34.00 |
| Tunisia | EMR | 69,6.0000000000 | 72.00 | 74.00 |
| Türkiye | EUR | 80,78 | 85.27 | 84.00 |
| Turkmenistan | EUR | Answer not provided | Answer not provided | Answer not provided |
| Tuvalu | WPR | 35,592.55 | 43.00 | Report not provided |
| Uganda | AFR | Report not provided | Report not provided | Report not provided |
| Ukraine | EUR | 65-75 % on everage, depending of the brand | 70.00 | 70.00 |
| United Arab Emirates | EMR | 72.5 | 40.00 | 20.00 |
| United Kingdom of Great Britain and Northern Ireland | EUR | 81 | Answer not provided | Answer not provided |
| United Republic of Tanzania | AFR | Report not provided | Answer not provided | Answer not provided |
| Uruguay | AMR | 0.662 | 66.30 | 66.00 |
| Uzbekistan | EUR | В 2021 г. средневзвешенная доля акцизного налога в розничной цене сигарет составила 32,9% | Report not provided | Report not provided |
| Vanuatu | WPR | Vat increase from 12.5% - 15% past three years | Answer not provided | Report not provided |
| Venezuela | AMR | Report not provided | 70.00 | Report not provided |
| Viet Nam | WPR | 75.0000000000 | 75.00 | 70.00 |
| Yemen | EMR | 90.0000000000 | Report not provided | 90.00 |
| Zambia | AFR | Report not provided | Report not provided | 25.00 |
| Zimbabwe | AFR | Report not provided | Answer not provided | Answer not provided |