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 | increased from 10 % from 2013 to 20 % in 2015 (100%) tariff base | increased from 10 % from 2013 to 20 % in 2015 (100%) tariff base |
| Albania | EUR | Excise tax for 1000 sticks increased from 3500 ALL to 6500 ALL in 2021 and 6750 ALL in 2022 | Report not provided | Report not provided |
| Algeria | AFR | Dans le cadre de la poursuite de la politique de lutte contre la consommation du tabac pour des raisons de santé publique et du coût très élevé de la prise en charge par l’Etat des maladies dues au tabagisme, plusieurs dispostions ont été prévues par les différentes lois de finances, de manière à réviser notre système de taxation des tabacs vers la hausse. A cet effet, il a été procédé à: -Relèvement du tarif de la Taxe Intérieure de Consommation (TIC), applicable doublement à savoir : •Une partie fixe, calculée sur la base du poids net de tabacs contenu dans le produit fini ; •Une partie variable par application d’un taux proportionnel assise sur le prix de vente hors taxes. -L’augmentation du montant de la Taxe Additionnelle sur les Produits Tabagiques (TAPT) de 22 DA à 37 DA le paquet; -La révision à la hausse de la taxe forfaitaire libératoire d’impôts applicable sur les opérations de vente des produits tabagique de 03% à 5%; et la rêvions des modalités de son recouvrement suivant le régime de la retenue à la source à la sortie usine , collectée par le fabricant de tabacs. -La création d’un Impôts complémentaire sur les Bénéfices des Sociétés (IBS complémentaire) au taux de 10% applicable sur les sociétés exerçant dans la fabrication de tabacs ; -La soumission des cigarettes électroniques (les liquides pour charger ou recharger des appareils électroniques dits « cigarettes électroniques » et appareils similaires) à la Taxe Intérieure de Consommation au taux de 40% ; -Soumission de l’activité de fabrication de la cigarette électronique à l’agrément de fabricant de tabacs à fumer. Aussi, un service spécialisé dans le domaine du contrôle de mouvement des produits tabagiques a été créé intitulé "l'Inspection des accises et des contributions indirectes", qui est chargée de la répression de la fabrication illicite du tabac de contrebande. Toutes ces approches démontrent la volonté des autorités de l'Etat à encadrer les activités de fabrication du tabac et de lutter contre les infractions liées . | La TIC taxe a augmentée de plus de 40 % par kg pour chaque type de produit depuis 2016 La TVA a augmentée de 2% en 2017 | La TIC taxe a augmentée de plus de 40 % par kg en 2017 pour chaque type de produit par rapport à 2016 La TVA a augmentée de 2% en 2017 par rapport à 2016 Loi de finance 2017 |
| Andorra | EUR | En los dos últimos años se han incrementado los tipos de gravamen de los aranceles aduaneros de los productos siguientes: cigarrillos, tabaco para liar i tabaco en bruto para fabricación | Report not provided | Report not provided |
| Angola | AFR | El aumento se dio del 65% al 80% | Report not provided | El aumento se dio del 65% al 80% |
| Antigua and Barbuda | AMR | Answer not provided | Answer not provided | Report not provided |
| Armenia | EUR | Government is pursuing a balanced excise tax policy on tobacco products. In particular, Article 88 of the RA Tax Code sets the rates of excise tax on tobacco products until 2023. According to the same article, excise tax rates on tobacco products will increase by 15% each year. | Government is pursuing a balanced excise tax policy on tobacco products. In particular, Article 88 of the RA Tax Code sets the rates of excise tax on tobacco products until 2023. According to the same article, excise tax rates on tobacco products will increase by 15% each year. | Report not provided |
| Australia | WPR | The Australian Government began implementing staged annual 12.5% tobacco excise increases and excise-equivalent customs duty on tobacco and tobacco-related products on 1 December 2013, followed by additional 12.5% increases on 1 September 2014, 2015, 2016,2017, 2018, 2019, 2020, 2021 and 2022. These annual excise increases will continue in 2023. Customs/excise duty on tobacco goods increase in March and September each year, based on changes in the average weekly ordinary time earnings (AWOTE). At July 2020, the duty rates for tobacco and tobacco products was $0.94964/stick and $1,291.77/kilogram. In March 2023, the duty rate for tobacco and tobacco products is $1.16435/stick and $1.663.36/kilogram. Smokeless tobacco products, including oral snuff, paste, powders and chewing tobacco are banned from commercial supply in Australia: https://www.productsafety.gov.au/bans/smokeless-tobacco-products. Excise rates on roll-your-own tobacco and other tobacco products will be adjusted annually for four years to align with the excise rates for manufactured cigarettes, from 1 September 2023. | The Australian Government began implementing staged annual 12.5% tobacco excise increases and excise-equivalent customs duty on tobacco and tobacco-related products on 1 December 2013, followed by additional 12.5% increases on 1 September 2014, 2015, 2016,2017, 2018 and 2019. These annual excise increases will continue in 2020. Smokeless tobacco products, including oral snuff, paste, powders and chewing tobacco are banned from commercial supply in Australia: https://www.productsafety.gov.au/bans/smokeless-tobacco-products Excise rates on roll-your-own tobacco and other tobacco products will be adjusted annually for four years to align with the excise rates for manufactured cigarettes, from 1 September 2017. | The Australian Government began implementing staged annual 12.5% tobacco excise increases and excise-equivalent customs duty on tobacco and tobacco-related products on 1 December 2013, followed by additional 12.5% increases on 1 September 2014, 2015, 2016 and 2017. These annual excise increases will continue between 2018 and 2020 inclusive. In addition, Australia is the only country in the world to index tobacco excise to wage inflation average weekly ordinary time earnings (AWOTE) to ensure that tobacco products do not become relatively more affordable over time. These increases are expected to bring the percentage of excise tax in the retail price of cigarettes in Australia much closer to the WHO recommended benchmark of 70%. Whilst the Government has been active in raising the excise on tobacco products, the tobacco industry routinely increases its prices, which affects the Government’s ability to maintain this ratio. As part of the 2017-18 Federal Budget, ‘roll-your-own’ and other tobacco products such as cigars were subject to the same tax treatment as manufactured cigarettes. It is intended that this measure will ensure fairness and efficiency in tobacco taxes by bringing the taxation of roll-your-own tobacco products in line with manufactured cigarettes. Australia also applies a goods and service tax to tobacco products, as such, as outlined above in B83, the amount of 60.31% tobacco tax to tobacco retail prices relates to total taxes (excise plus goods and service tax). *Not exceeding weight 0.8 grams actual tobacco content. **Regarding snuff and chewing tobacco, this excise rate is applied when imported for personal use. |
| Austria | EUR | The ad valorem rate of the tobacco tax on cigarettes has decreased by 1.5% annually, while the specific amount of the tobacco tax on cigarettes has increased by 5 € annually. As of April 2023 the ad valorem rate of the tobacco tax will decrease by 0,5 % annually and the specific amount will increase by 3,50 € annually. The tobacco tax on cigars and cigarillos is unchanged (as in the last report) at 13% of the retail selling price but the minimum excise duty is at least 100 € per 1,000 pieces. As of April 2023 the ad valorem rate will stay unchanged at 13 % but the minimum excise duty is at least 105 €. As of April 2023 the minimum excise duty will increase by 5 € annually. The tobacco tax for fine cut is (unchanged) 56% of the retail selling price (ad valorem). The minimum excise duty has increased annually by 10 €. As of April 2023 the ad valorem rate will stay unchanged at 56 % but the minimum excise duty will increase by 7 € annually. The tobacco tax on smoking tobacco remains unchanged (as in the last report) at 34% of the retail selling price (ad valorem). The tobacco tax for heated tobacco products was increased annually by 13 € per kilogram of tobacco content. As of April 2023 the specific amount will increase in the first year by 15 €, in the second year by 16 €, in the third year by 17 € and in the last year by 18 €. | 2018 Austria increased the specific excise duty rate for cigarettes (58 € specific element per 1000 pieces) and lowered the ad valorem element (37,5 % in 2018 39 % in 2017). For fine cut tobacco the minimum excise duty was increased - 110 € per kg tobacco in 2018. (100 € in 2017).In 2019 there was no increase. Instead Austria introduced a new tobacco tax for heat not burn products. 110 € per kilogram tobacco. | In 2016 and 2017 for cigarettes the specific excise duty rate was increased twice, the ad valorem element was lowered slightly. For fine cut tobacco the minimum excise duty was increased twice. |
| Azerbaijan | EUR | Since last report, there were significant changes in tobacco taxation. On 21 December, 2017 the Decree of the Cabinet of Ministers of Azerbaijan Republic "On Approval of excise rates of goods involved in Excise Tax on the territory of the Republic of Azerbaijan" was amended. This decision came into force on 23 January, 2018. İn 17 February, 2020, 5 April, 2021 and 14 March, 2022 the tax rates for imported tobacco products were raised totally up to 40% from previous rates. And excise rates on cigarettes and cigarillos (slim cigars) produced in Azerbaijan and imported cigarillos increased up to 90% in 2021-2022. In the middle 2021 the excise rates for some tobacco products were additional increased in Azerbaijan (on cigarillos - up to 40%; on liquid for electronic cigarettes - up to 5 times per litter), the novel excise has been set up for heated tobacco products (12.9 AZN per 1,000 pieces), and increased to 14 AZN per 1,000 pieces in January 2022, and for disposable electronic cigarettes, hookahs and their substitutes (0.25 AZN per pieces). | Since last report, there were significant changes in tobacco taxation. On 21 December, 2017 the Decree of the Cabinet of Ministers of Azerbaijan Republic "On Approval of excise rates of goods involved in Excise Tax on the territory of the Republic of Azerbaijan" was amended. This decision came into force after 30 days, on 23 January, 2018 (the tax rates for imported tobacco products were raised up to 2-3 time from previous rates). In addition, new amendments and additions were made to the Tax Code of the Republic of Azerbaijan by Law No. 1356-VQD dated November 30, 2018. By the new Law, excise tax on the import of liquid for electronic cigarettes is 20 manat per 1 liter. Appropriate change in «Tax Code» was came into force on February 10, 2019. From January 1, 2019, the excise tax on locally produced cigarettes was increased from 12 to 20 AZN per 1000 pieces. In accordance with the Law of the Republic of Azerbaijan on Medical Insurance dated 28.12.2018, the amount of compulsory health insurance was set at 0.05 manat for each excise stamp issued for tobacco products. This Law comes into force from January 1, 2020. From January 1, 2020, the excise tax will be increased from 20 to 31 manats per 1000 cigarillos (thin cigarettes), and on cigarettes made from tobacco and its substitutes from 20 to 31 manats per 1000 pieces. This was reflected in the Law "On Amendments to the Tax Code of the Republic of Azerbaijan" signed by the Presidentual decree on December 25, 2019. Note that the information reported under questions on section B83 does not incorporate the regulation adopted on 1 January 2020. | Since last report up to December 2017, there were no changes in tobacco taxation. However, on 21 December, 2017 the Decree of the Cabinet of Ministers of Azerbaijan Republic "On Approval of excise rates of goods involved in Excise Tax on the territory of the Republic of Azerbaijan" was amended. This decision comes into force after 30 days, on 23 January, 2018 (the tax rates for imported tobacco products were raised up to 2-3 time from previous rates). Information about these changes will be reflected in the next reporting period. |
| Bahamas | AMR | Report not provided | Report not provided | Report not provided |
| Bahrain (Kingdom of) | EMR | • On 1st of March 2020, NBR has started implementing a minimum charge of 800 fils on cigarettes products. • In the last two years 2021-2022, there was an increase in the revenues from Excise tax imposed on tobacco products • In 2022, National Bureau of Revenues (NBR) has introduced the Digital Stamps Scheme that is applied in all tobacco products to reduce smuggling through the border and trade of unauthentic goods. | The Kingdom of Bahrain has implemented excise tax in 2018 and VAT in 2019. No changes have been made to the tax structure in the last two years. | Gulf Counsel Countries agreed to start implementing special taxes on harmful goods. In Bahrain, special fee (ad volerm) was added on tobacco products starting February 2016,however, on December 30 2017 , this special fee was cancelled and substituted with 100% tax on retail price. NOTE: THE INFO PROVIDED ABOVE IS FOR 2017, HENCE ONLY AD VOLERM TAXATION. |
| Bangladesh | SEA | Tax rates remained the same. Some increase of retail price (tax base) of cigarette is seen. | Answer not provided | Answer not provided |
| Barbados | AMR | A combination of excise tax and value added tax are applied to tobacco products | Report not provided | A combination of excise tax and value added tax are applied to tobacco products |
| Belarus | EUR | Report not provided | Повышение ставок акцизов. Налогообложение табачных изделий. 1. Ставка налога на добавленную стоимость - 20 %; 2. Ставки налогов таможенных пошлин на табачные изделия: - для табака трубочного, курительного - 15% от таможенной стоимости; - для сигар, сигарилл - 17% от таможенной стоимости, но не менее 1,7 евро за 1000 штук; - для сигарет - 20% от таможенной стоимости, но не менее 2 евро за 1000 штук. Ставки акцизов на табачные изделия в республике Беларусь индексируются ежегодно с превышением параметра инфляции. Так, в 2018-2020 годах ставки акцизов на табачные изделия увеличены в среднем на 15% в год при среднегодовом параметре инфляции около 5 %. Кроме того, с 2019 г. акцизами облагаются табачные изделия, предназначенные для потребления путем нагревания. В среднесрочном периоде повышение ставок акцизов на табачные изделия будет продолжено. В целях гармонизации акцизной политики государствами -членами ЕАЭС подписано Соглашение о принципах ведения налоговой политики в области акцизов на табачную продукцию государств - членов ЕАЭС, предусматривающее установление в отношении табачных изделий общей индикативной ставки акцизов в 2024 году в размере 35 евро за 1000 штук возможным отклонением от данной ставки до 20 процентов в большую или меньшую сторону. В настоящее время обеспечивается проведение внутригосударственных процедур, необходимых для его вступления в силу (ратификация). | Налогообложение табачных изделий. 1. Ставка налога на добавленную стоимость - 20 %; 2. Ставки налогов таможенных пошлин на табачные изделия: - для табака трубочного, курительного - 15% от таможенной стоимости; - для сигар, сигарилл - 17% от таможенной стоимости, но не менее 1,7 евро за 1000 штук; - для сигарет - 20% от таможенной стоимости, но не менее 2 евро за 1000 штук. Ставки акцизов на табачные изделия повышаются ежегодно. При этом их увеличение, как правило, осуществляется с превышением уровня инфляции. Так, в 2017 году ставки акцизов на табачные изделия были увеличены в среднем на 10% при росте потребительских цен на 4,6%, в 2018 -- на 15% при прогнозируемом росте потребительских цен на 7%. |
| Belgium | EUR | Cigars: small increase of taxation since 1st January 2007 - Cigarettes: big increase of taxation via specific excise duty - smoking tobacco: big increase of taxation via specific excise duty (increase of specific excise duty is in line with WHO recommendations) | Cigars: same taxation since 1st January 2007 Cigarettes: Taxation since 1st January 2019: 40,04 % of the retail price and 66,4691 euro per 1.000 cigarettes Smoking tobacco: Taxation since 1st January 2019: 31,50 % of the retail price and 48,3083 euro per kilogram | Cigars: same taxation since 1st January 2007 Cigarettes: Taxation since 1st January 2016: 45,84 % of the retail price and 39,52200 euro per 1.000 cigarettes Taxation since 1st January 2017: 45,84 % of the retail price and 42,6694 euro per 1.000 cigarettes Taxation since 1st January 2018: 40,04 % of the retail price and 64,5991 euro per 1.000 cigarettes Smoking tobacco: Taxation since 1st January 2016: 31,50 % of the retail price and 23,7000 euro per kilogram Taxation since 1st January 2017: 31,50 % of the retail price and 32,3061 euro per kilogram Taxation since 1st January 2018: 31,50 % of the retail price and 42,3465 euro per kilogram |
| Belize | AMR | Specific Tax 0.00% Advalorem Excise 0.00% Sales Tax 11.1% Import Duty 0.00% Other Taxes 26.00% | Specific Tax 0.00% Advalorem Excise 0.00% Sales Tax 11.1% Import Duty 0.00% Other Taxes 26.00% | Report not provided |
| Benin | AFR | TOUS LES PRODUITS DU TABAC A FUMER OU SANS FUMÉE SONT IMPOSES DE LA MÊME MANIÈRE. LA TAXE APPLIQUÉE DEPUIS LA LOI DES FINANCES 2020 EST UNE TAXE ADVALOREM DE 100% SUR LA BASE DE LA VALEUR DE LA MARCHANDISE DÉCLARÉE PAR LIMPORTATEUR AVEC UNE ECO TAXE DE 5% | TOUS LES PRODUITS DU TABAC A FUMER OU SANS FUMÉE SONT IMPOSES DE LA MÊME MANIÈRE. LA TAXE APPLIQUÉE DEPUIS LA LOI DES FINANCES 2020 EST UNE TAXE ADVALOREM DE 100% SUR LA BASE DE LA VALEUR DE LA MARCHANDISE DÉCLARÉE PAR LIMPORTATEUR AVEC UNE ECO TAXE DE 5% | Answer not provided |
| Bhutan | SEA | Had the government allowed people to import tobacco and charged a 100 percent tax, the government would have earned Nu 453.43M and Nu 1.13B as taxes in 2021 and 2022 respectively. | Report not provided | Answer not provided |
| Bolivia (Plurinational State of) | AMR | Answer not provided | Answer not provided | Answer not provided |
| Bosnia and Herzegovina | EUR | Given that the minimum amount of excise duty on cigarettes with the lowest price according to EU regulations has been reached, no further increase of the specific excise duty is made. The minimum amount of excise duties on cigarettes is determined on annual basis, as well as the excise duty per one kg of smoking tobacco, all in accordance with the Law on excise duties in Bosnia and Herzegovina. | The Decision of the ITA Governing Board on the determination of specific and minimal excise tax on cigarettes and excise duty on smoking tobacco for 2018 („Official Gazette of BiH“, No. 84/17) defined that from the 1st January 2018 specific excise will be paid in the amount of 1,50 BAM for a package of 20 pieces while the excise tax on smoking tobacco will be increased from 96,80 BAM/kg in 2017 to 104,00 BAM/kg in 2018. The Decision of the ITA Governing Board on the determination of specific and minimal excise tax on cigarettes and excise duty on smoking tobacco for 2019 („Official Gazette of BiH“, No. 75/18) defined that from the 1st January 2019 specific excise will be paid in the amount of 1,65 BAM for a package of 20 pieces while the excise tax on smoking tobacco will be increased from 104,00 BAM/kg in 2018 to 114,40 KM/kg in 2019. | According to Article 21a (2) of the Law on Excise Duties in Bosnia and Herzegovina („Official Gazette of BiH“, No. 49/09, 49/14, 60/14 and 91/17) annual increase in specific excise is at least 7,50 BAM for 1,000 cigarettes, i.e. 0,15 BAM for the package of 20 cigarettes. In accordance with the above provision of the Law and the Decision of the ITA Governing Board on the determination of specific and minimal excise tax on cigarettes and excise duty on smoking tobacco in 2017 („ Official Gazette of BiH“, No. 84/16) specific excise was increased from 60,00 BAM/1,000 cigarettes in 2016 to 67.50 BAM/ 1,000 cigarettes in 2017. Pursuant to Provision of Article 21b of the Law on Excise in BiH minimum excise duties on cigarettes was increased from 111,50 BAM/1,000 cigarettes in 2016 to 121, 00 BAM/1,000 cigarettes in 2017. Pursuant to Provision of Article 21d, excise tax on smoking tobacco was increased from 89,20 BAM/kg in 2016 to 96,80 BAM/kg in 2017. |
| Botswana | AFR | no information available | The trend of taxation has been affected by the smuggling of tobacco products. | The trend of taxation has been affected by the smuggling of tobacco products. |
| Brazil | AMR | The taxation rates are paralised since 2016. We expect to strenghten the taxation in the Tax Reform which is being discussed in the Parliament. | We expect to maintain the taxation policy at high levels. | We expect to maintain the taxation policy at high levels. |
| Brunei Darussalam | WPR | No changes. | Tax amendment on tobacco and tobacco products in excise duty rate shows no licit importation of tobacco related products. | Tax amendment on tobacco and tobacco products into excise duty rate shows a reduction in the licit importation of tobacco related products |
| Bulgaria | EUR | Please note that the information above was provided during the previous reporting. In the last two years, the levels of excise taxation on tobacco products in Bulgaria have been kept at those applied since 2018. In the taxation of heated tobacco products, Bulgaria follows the widespread practice in Europe. A separate excise category has been adopted for heated products, the tax basis is the amount of tobacco in the product, and the rate is completely specific - similar to smoking tobacco. In view of the expected proposal from the European Commission to amend Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty on processed tobacco, and with the aim of predictability for business operators, an excise calendar has been introduced, which achieves predictability of the tax and regulatory environment, avoiding sharp increases in excise rates and undesirable consequences for business, the treasury and consumers. | In 2018 and 2019 there is no change in the taxation of tobacco products | Increase of tax and duties. Cigarettes excise duty to 31.12.2015 year: 23% per retail price + 101BGN per 1000 pieces. From 01.01.2016 year: 38% per retail price + 70BGN per 1000 pieces. |
| Burkina Faso | AFR | Answer not provided | Answer not provided | Answer not provided |
| Burundi | AFR | Report not provided | Etant donné que la taxation des produits du tabac a passé de la taxation ad valorem à la taxation spécifique, respectivement de 83 % à 200% entre 2011 et 2014 à 22 Fbu par tige en Avril 2014,une étude comparative est nécessaire . | Report not provided |
| Cabo Verde | AFR | Cape Verde increased taxes on tobacco products from 30% to 50% and a specific rate of 20 CVE (ICE) on all packets manufactured or imported in force since January 2019. Smokeless tobacco products and new tobacco products are not yet covered by the law. The new legislation in process will regulate the new tobacco products. | Cape Verde increased taxes on tobacco products from 30% to 50% and a specific rate of 20 CVE (ICE) on all packets manufactured or imported in force since January 2019. Smokeless tobacco products and new tobacco products are not yet covered by the law. The new legislation in process will regulate the new tobacco products. | En 2017, le teaux de droit à limportation - DI a été augmenté de 10% |
| Cambodia | WPR | Report not provided | Taxation of tobacco retail price has been increased from 22% - 28% in 2014 to 25% - 31.1% in 2016. | Taxation of tobacco retail price has been increased from 22% - 28% in 2014 to 25% - 31.1% in 2016. |
| Cameroon | AFR | Report not provided | Une évolution de la politique fiscale sur les produits du tabac. La taxe communautaire ad valorem est passée de 25% à 30%. La taxe spécifique est passée de 3000Fcfa/1000 tiges à 5000Fcfa/1000 tiges La politique fiscale est davantage orientée vers l’élargissement de l’assiette fiscale et non vers la création d’autre Taxes. | Answer not provided |
| Canada | AMR | PEI - For PTT, there have been periodic increases (i.e. 2020 and 2022) BC - Effective July 1, 2022, PST was applied at the rate of 7% on tobacco sold in B.C AB - Smokeless tobacco fell under loose tobacco products until Alberta began taxing it separately in Spring 2022. Tobacco revenue has declined in the past two years. The 12-month period starting October shows a 16.5% reduction in overall tobacco tax revenue compared to the prior year. MB -No change in provincial tax rates. SK - Expansion of the tax base to include Heated Tobacco Products, increase in tax rates for all except cigars ON – No change to provincial tobacco tax rates as of January 31, 2023. The current provincial tobacco tax rates outlined in the chart response in B83 above have been in place since March 29, 2018. NB – The provincial tobacco tax rate was last changed (increased) on February 1, 2017. The provincial portion of the HST rate was last changed (increased) on July 1, 2016. Canada - Federal excise duty rates for tobacco products increased on April 1, 2020; April 1, 2021; April 20, 2021; and April 1, 2022 (rates available in Excise Duty Notice 73 and EDRATES on the CRA website). As such, since the beginning of the reporting cycle, in addition to the April 20, 2021 increase, three annual inflationary adjustments (i.e., April 2020, April 2021 and April 2022) have been applied to those duty rates. Federal excise duty rates on most tobacco products will be adjusted each year on April 1, indexed to Canada’s Consumer Price Index. For example, at the beginning of the reporting cycle on January 1, 2020, the federal excise duty rate on cigarettes was $0.60946 per 5 cigarettes or fraction of 5 cigarettes contained in any package. This rate was adjusted to $0.62104 on April 1, 2020 and $0.62725 on April 1, 2021 for inflation. This rate was then increased to $0.72725 on April 20, 2021. The most recent inflationary adjustment happened on April 1, 2022 where the rate is now $0.74470. This rate is set to be adjusted for inflation again on April 1, 2023. Provincial / Territorial Tobacco Tax rates increased in several jurisdictions; others remained at existing rates. One jurisdiction has recently imposed Provincial Sales Tax (PST) on previously-exempted sales of tobacco products. Rates of GST and HST were unchanged. | Federal excise duty rates for tobacco products increased in the past two years. Rates are found in Excise Duty Notice 49, on the CRA website. The aforementioned rates were effective as of April 1, 2019 (Excise Duty Notice 58). At that time, rates were automatically adjusted by 2.2 per cent to account for inflation. Prior to that date, rates were adjusted on February 28, 2018 to account for inflation since 2014 and increased by an additional $1 per carton of 200 cigarettes (and corresponding increases to rates on other products). During this reporting period, the rate of the federal GST was unchanged. Federal tobacco tax rates are indexed to Canada’s Consumer Price Index and will be adjusted on April 1 of every year. Rates are currently set to be automatically adjusted by 1.9 per cent on April 1, 2020. Provincial/territorial tobacco tax rates either increased or stayed the same. | Federal excise duty rates for tobacco products increased in March 2017. During this reporting period, the rate of GST was unchanged. Provincial/ territorial tobacco tax rates either increased or stayed the same. Federal tobacco tax rates will be increased every five years – indexed to Canada’s Consumer Price Index, starting in 2019. |
| Central African Republic | AFR | Report not provided | Report not provided | Report not provided |
| Chad | AFR | suite aux l’ateliers et études réalisées fiscalité sur produits tabac conjointement entre le ministère des finance, ,fctc 2030/pôle de connaissance et l’union internationale de lutte contre les maladies respiratoires par le biais de la loi des finances 2016,le Taux du droit daccise est passé de 25% à 30% dans la Loi des Finances 2020 et les taxes spécifiques de 100 FCFA par paquet de cigarette ont été augmenté dans la Loi des Finances 2019 | suite aux l’ateliers et études réalisées fiscalité sur produits tabac conjointement entre le ministère des finance, ,fctc 2030/pôle de connaissance et l’union internationale de lutte contre les maladies respiratoires par le biais de la loi des finances 2016,le Taux du droit daccise est passé de 25% à 30% dans la Loi des Finances 2020 et les taxes spécifiques de 100 FCFA par paquet de cigarette ont été augmenté dans la Loi des Finances 2019 | suite à latelier organisé conjointement entre le ministère des finances et l’union internationale de lutte contre les maladies respiratoires en 2015, par le biais de la loi des finances 2016, le Taux du droit daccise est passé de 20% à 25% (plafond fixé par la directive CEMAC. |
| Chile | AMR | El impuesto a los cigarrillos se estructura en base a un impuesto especifico de 0,0010304240 UTM por cigarrillo y un impuesto de 30% sobre el precio de venta al consumidor, incluido impuestos, por paquete. La UTM tiene variacion mensual disponible en www.sii.cl La Circular N° 50 del 03 de Octubre del 2014, instruye sobre las modificaciones al Decreto Ley N° 828 de 1974, que establece normas para el cultivo, elaboración, comercialización e impuestos que afectan al tabaco introducidas por el artículo 4° de la Ley N° 20.780 de 29 de Septiembre de 2014. De esta manera la estructura impositiva es la siguiente: Puros: 52,6% de impuestos sobre el precio de venta, al incluir el IVA alcanza el 68,57% Tabaco elaborado: 59,7% de impuestos sobre el precio de vente, al incluir el IVA alcanza un 75,67% Cigarrillos: 0,000128803 Unidades tributarias mensuales (UTM) por cigarrillo, e impuesto del 60.5 % sobre venta al por menor de precios, incluyendo impuestos, por paquete, cartones o envolturas. La reciente la N ° 20.780 aumentó este impuesto específico, que es actualmente 0,0010304240 (UTM) por cada cigarrillo; y, además, los impuestos sobre el precio de venta son el 30 %. Al incluir el IVA alcanza el 89% | El impuesto a los cigarrillos se estructura en base a un impuesto especifico de 0,0010304240 UTM por cigarrillo y un impuesto de 30% sobre el precio de venta al consumidor, incluido impuestos, por paquete. La UTM tiene variacion mensual disponible en www.sii.cl La Circular N° 50 del 03 de Octubre del 2014, instruye sobre las modificaciones al Decreto Ley N° 828 de 1974, que establece normas para el cultivo, elaboración, comercialización e impuestos que afectan al tabaco introducidas por el artículo 4° de la Ley N° 20.780 de 29 de Septiembre de 2014. De esta manera la estructura impositiva es la siguiente: Puros: 52,6% de impuestos sobre el precio de venta, al incluir el IVA alcanza el 68,57% Tabaco elaborado: 59,7% de impuestos sobre el precio de vente, al incluir el IVA alcanza un 75,67% Cigarrillos: 0,000128803 Unidades tributarias mensuales (UTM) por cigarrillo, e impuesto del 60.5 % sobre venta al por menor de precios, incluyendo impuestos, por paquete, cartones o envolturas. La reciente la N ° 20.780 aumentó este impuesto específico, que es actualmente 0,0010304240 (UTM) por cada cigarrillo; y, además, los impuestos sobre el precio de venta son el 30 %. Al incluir el IVA alcanza el 89% | El impuesto a los cigarrillos se estructura en base a un impuesto especifico de 0,0010304240 UTM por cigarrillo y un impuesto de 30% sobre el precio de venta al consumidor, incluido impuestos, por paquete. La UTM tiene variacion mensual disponible en www.sii.cl La Circular N° 50 del 03 de Octubre del 2014, instruye sobre las modificaciones al Decreto Ley N° 828 de 1974, que establece normas para el cultivo, elaboración, comercialización e impuestos que afectan al tabaco introducidas por el artículo 4° de la Ley N° 20.780 de 29 de Septiembre de 2014. |
| China | WPR | 2022年10月，中华人民共和国财政部会同海关总署、税务总局发布《财政部 海关总署 税务总局关于对电子烟征收消费税的公告》（财政部 海关总署 税务总局公告2022年第33号），明确自2022年11月1日起对电子烟开征消费税。 | 近两年内，随中国增值税税率连续两次下调，包括烟草在内的制造业行业增值税税率由原来的17%下调至13%。 2017年12月27日，第十二届全国人大常委会第31次会议审议通过《中华人民共和国烟叶税法》，并于2018年7月1日起施行。 过去两年间，因我国实施了深化增值税改革，烟草制品的进口环节增值税有所降低，但进口环节与国内环节的增值税率仍保持一致。 | 2016年以来烟草制品税收基本保持稳定。 |
| Colombia | AMR | "La última reforma legal al impuesto al consumo de cigarrillos y tabaco se hizo en diciembre de 2016 con la Ley 1819, que rige desde 2017. La misma ley incrementó la tarifa general del IVA a 19%, la cual era de 16% (antes era 16%). Desde 2017, el impuesto al consumo de cigarrillos y tabaco elaborado, a favor de los departamentos y del Distrito Capital, está conformado por dos componentes: uno específico que se actualiza cada año y un componente ad valorem del 10% de la base gravable que corresponde al Precio de Venta al Público (PVP) por cajetilla, certificado por el DANE cada año. Desde 2017 se incrementó el impuesto al consumo con el fin de provocar un incremento en su precio, ya que Colombia es uno de los países de Latinoamérica con menor precio por cajetilla. El componente específico era de 701 en 2016; con la ley 1819, pasó a $1.400 en 2017, luego a $2.100 en 2018 y, a partir de 2019, se incrementa en IPC más 4 puntos: 2019, $2.253, en 2020 paso a de $2.430, en 2021 paso a $2563, en 2022 fue de 2.800 y actualmente es 2023 es de 3263. Adicionalmente, desde 2017, el 10% se calcula sobre los Precios de venta al público – PVP certificados por el DANE. (ver: https://www.dane.gov.co/index.php/estadisticas-por-tema/precios-y-costos/cigarrillos-y-tabaco ). Las medidas efectivamente se han reflejado en incremento de precios de más del 60% en las principales marcas, tomando valores nominales para los últimos años. El país reconoce que las medidas relacionadas con los precios e impuestos son un medio eficaz e importante para reducción del consumo de tabaco Dentro de los objetivos nacionales política pública en salud se incluyó en la reforma tributaria de 2016 un incremento a los impuestos sobre este consumo. Dentro de las razones para impulsar la reforma estuvo la de incrementar el precio del cigarrillo y tabaco para así contribuir a disminuir su consumo y de paso conseguir recursos destinados a financiar la salud. La tendencia corresponde al incremento de las tarifas del impuesto al consumo, y a incluir dentro de los productos gravados a los sucedáneos e imitadores,. Se mantiene el impuesto al consumo sobre los productos de tabaco calentado pues se les ha considerado como productos asimilables a los cigarrillos. sin embargo, los cigarrillos electrónicos, vapeadores y a otros sistemas de suministro de nicotina hoy no están gravados. | La última reforma legal al impuesto al consumo de cigarrillos y tabaco se hizo en diciembre de 2016 con la Ley 1819, que rige desde 2017. La misma ley incrementó la tarifa general del IVA a 19%, la cual era de 16% (antes era 16%). Desde 2017, el impuesto al consumo de cigarrillos y tabaco elaborado, a favor de los departamentos y del Distrito Capital, está conformado por dos componentes: uno específico que se actualiza cada año y un componente ad valorem del 10% de la base gravable que corresponde al Precio de Venta al Público (PVP) por cajetilla, certificado por el DANE cada año. En 2017 el componente específico era de $1.400 por cajetilla de 20 unidades. En 2018 el componente específico fue de $2.100 por cajetilla de 20 unidades. A partir de 2019 este valor se incrementa en IPC más 4 puntos. Para 2019 fue de $2.253 y para 2020 es de $2.430 Los Precios de Venta al Público (PVP), base del componente ad valorem, a pagar en cada año, se pueden ver en: https://www.dane.gov.co/index.php/estadisticas-por-tema/precios-y-costos/cigarrillos-y-tabaco. (Ver anexo 11) El porcentaje de carga fiscal por las cuatro marcas principales y por año (2019 y 2020), se detallan en el anexo 10. Adicionalmente, los cigarrillos están gravados con Impuesto al Valor Agregado (IVA) (tarifa general de 19% sin incluir en la base el impuesto al consumo) y sujetos al pago de derechos de importación. | En primer lugar, respecto al porcentaje del precio que corresponde a impuestos, vale aclarar lo siguiente: Para la marca Boston Azul en 2018, una cajetilla paga: Impuesto específico: $2.100 PVP=$4.003 Sobretasa= $400,3 Total Impuesto: $2.500,3 que corresponde a un 62.4% del PVP No se incluye IVA ni derechos de importación (el IVA es tarifa general de 19% sin incluir en la base el impuesto al consumo). Los Precios de venta al público – PVP, base del componente ad valorem a pagar en 2018 se pueden ver en: https://www.dane.gov.co/files/investigaciones/boletines/cigallo/Cer_Cigarrillos_Anual_2018.pdf En segundo lugar, a partir de las modificaciones realizadas por la Ley 1819 de 2016, desde 2017, cada cajetilla de cigarrillos (20 unidades) paga a favor de los departamentos y el Distrito Capital, por impuesto al consumo de cigarrillos y tabaco elaborado, un valor específico que se actualiza cada año y un componente ad valorem del 10% de la base gravable que corresponde al Precio de Venta al Público (PVP) certificado por el DANE cada año (antes este componente era llamado sobretasa al consumo de cigarrillos). En 2017 el componente específico era de $1.400 por cualquier cajetilla de 20 unidades. En 2018 el componente específico es de $2.100 por cualquier cajetilla de 20 unidades. A partir de 2019 este valor se incrementará en IPC más 4 puntos. |
| Comoros | AFR | Answer not provided | Answer not provided | Answer not provided |
| Congo | AFR | le droit d'accise a remplacé la taxe spécifique. il est passé de 16;5% en 2021 selon la loi de finances pour l'année 2021 à 22,5% en 2023 conformément à la directive CEMAC n°03/19-UEAC-010A-CM-33 du 8 avril 2019 portant harmonisation des législations des Etats membres en matière des droits d'accises | En dehors de la taxe spécifique de 40frs, ensuite pour les biens ou produits fabriqués au Congo, le taux du droit d’accises est de 15% voir loi des finances page 52 et ensuite la douane dans ses procédures de déclarations prélève aussi 40frs comme taxe spécifique | Report not provided |
| Cook Islands | WPR | Answer not provided | Tobacco/cigarettes duty has increased and will continue to increase 5% each year. | Tobacco/cigarettes duty has increased and will continue to increase 5% each year. |
| Costa Rica | AMR | Los datos a la pregunta B83 fueron proporcionados en una tabla elaborada por el Ministerio de Hacienda. Sin embargo, no existe una opción para adjuntar a este informe. La tabla con la información, será remitida posteriormente al Sr. SZILAGYI. | Ver artículo N° 4 de "Actualización del nivel de tributación mínimo de los impuestos sobre el tabaco establecidos en la ley N° 9028 "Ley General sobre el control del tabaco y sus efectos nocivos en la salud" para el período 2019-2020". Fuente: http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=88994&nValor3=116623&strTipM=TC | La tendencia es a ir aumentando. La Dirección General de Hacienda actualiza anualmente, el monto del impuesto a los productos de tabaco, considerando la variación del índice de precios al consumidor (IPC) que determina el Instituto Nacional de Estadística y Censos (INEC). Para el año 2017 el Ministerio de Hacienda había actualizado el impuesto en ₡22,80 por cada unidad de cigarrillo, o sea 456 colones por cajetilla. Ha subido un 12% desde la aprobación de la Ley |
| Côte d'Ivoire | AFR | Le système d'imposition des produits du tabac est toujours en vigueur depuis le précédent rapport. | Le système dimposition des produits du tabac est toujours en vigueur depuis le précédent rapport. | le système dimposition des produits du tabac est toujours en vigueur depuis le précédent rapport. |
| Croatia | EUR | The most popular price category for cigarettes in 2020. was 26,00 HRK/package (3,44 €; 1€ =7,563 HRK according to rate published in the Official Journal of the European Union - 2020/C 325/09 of 01/10/2020). The share of total excise duty in retail price (26,00 HRK) was 63,38%. The share of total excise duty and VAT in retail price (26,00 HRK) was 83,38%. The most popular price category for cigarettes in 2021. was 28,00 HRK/package (3,73 €; 1€ =7,4980 HRK according to rate published in the Official Journal of the European Union - 2021/C 400/02 of 01/10/2021). The share of total excise duty in retail price (28,00 HRK) was 63,43%. The share of total excise duty and VAT in retail price (28,00 HRK) was 83,43%. According to Article 87 (6) of the Excise duty Act (OG 106/2018, 121/2019 and 144/2021) the weighted average retail selling price (WAP) shall be determined each year by 1 March at the latest and shall be calculated by reference to the total value of all cigarettes released for consumption during the previous calendar year, on the basis of a retail selling price including all taxes, divided by the total quantity of cigarettes released for consumption during that period. It was determined that WAP for 2020. was 1.402,99 HRK (185,51 €)/1000 cigarettes (1€ =7,563 HRK according to rate published in the Official Journal of the European Union - 2020/C 329/09 of 01/10/2020), excise yield 111,99 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 60,37% of the WAP. It was determined that WAP for 2021. was 1.508,07 HRK (201,13 €)/1000 cigarettes (1€ =7,4980 HRK according to rate published in the Official Journal of the European Union - 2021/C 400/02 of 01/10/2021), excise yield 121,73 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 60,52% of the WAP. Trends: In last report we provided trends in taxation of manufactured tobacco from 2018. till 2019. On the 01. March 2021. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco, heated tobacco products and novel tobacco products. In the Republic of Croatia excise duty on heated tobacco products, e-liquids and novel tobacco products has been introduced as of 1 of January 2017. According to Excise Duties Act, • heated tobacco is a product that is made from manufactured tobacco which by heating delivers a vapour, without the occurrence of combustion process; • e-liquid is product intended for consumption in electronic cigarette or in other electronic device, regardless of whether it contains nicotine or not (e-liquid); • novel tobacco products-products intended for steam inhalation, without combustion processes, which can be considered as substitutes for manufactured tobacco and which are not considered to be heated tobacco or e-liquids. 2020. According to the Regulation on the excise duty rates charged on manufactured tobacco and tobacco products (OG 33/2020) which entered into force on 1. April 2020. excise duty for: • Cigarettes- specific excise duty 370,00 HRK (48,92 €; 1€ =7,563 HRK according to rate published in the Official Journal of the European Union - 2020/C 329/09 of 01/10/2020) per 1000 cigarettes and ad valorem 34 % of retail selling price. Minimum excise duty amounts 824,00 HRK (108,95 €) per 1000 cigarettes. • Fine cut tobacco on rolling of cigarettes - specific excise duty 800,00 HRK (105,78 €) /1000 g • Other smoking tobacco - specific excise duty 800,00 HRK (105,78 €) /1000 g • Cigars - specific excise duty 800,00 HRK (105,78 €) /1000 pieces • Cigarillos - specific excise duty 800,00 HRK (105,78 €) /1000 pieces • Heated tobacco products- specific excise duty 800,00 HRK (105,78 €) /1000 g • Novel tobacco products - specific excise duty 800,00 HRK (105,78 €) /1000 g • E-liquids – 0,00 HRK/1 ml 2021. According to the Regulation on the excise duty rates charged on manufactured tobacco and tobacco products (OG 21/2021) which entered into force on 1. March 2021. excise duty for: • Cigarettes- specific excise duty 400,00 HRK (53,35 €; (1€ =7,4980 HRK according to rate published in the Official Journal of the European Union - 2021/C 400/02 of 01/10/2021)) per 1000 cigarettes and ad valorem 34 % of retail selling price. Minimum excise duty amounts 888,00 HRK (118,43 €) per 1000 cigarettes. • Fine cut tobacco on rolling of cigarettes - specific excise duty 860,00 HRK (114,70 €) /1000 g • Other smoking tobacco - specific excise duty 860,00 HRK (114,70 €) /1000 g • Cigars - specific excise duty 860,00 HRK (114,70 €) /1000 pieces • Cigarillos - specific excise duty 860,00 HRK (114,70 €) /1000 pieces • Heated tobacco products- specific excise duty 1.400,00 HRK (186,72 €) /1000 g • Novel tobacco products - specific excise duty 860,00 HRK (114,70 €) /1000 g • E-liquids – 0,00 HRK/1 ml | The most popular price category for cigarettes in 2018. was 28,00 HRK/package (3,77 €; 1€ =7,433 HRK according to rate published in the Official Journal of the European Union - 2018/C 353/01 of 01/10/2018). The share of total excise duty in retail price (28, 00 HRK) was 57,93%. The share of total excise duty and VAT in retail price (28,00 HRK) was 77,93%. The most popular price category for cigarettes in 2019. was 24,00 HRK/package (3,24 €; 1€ =7,4111 HRK according to rate published in the Official Journal of the European Union - 2019/C 331/05 of 01/10/2019). The share of total excise duty in retail price (24, 00 HRK) was 62,92%. The share of total excise duty and VAT in retail price (24,00 HRK) was 82,92%. According to Article 87 (6) of the Excise duty Act (OG 106/2018 and 121/2019) the weighted average retail selling price (WAP) shall be determined each year by 1 March at the latest and shall be calculated by reference to the total value of all cigarettes released for consumption during the previous calendar year, on the basis of a retail selling price including all taxes, divided by the total quantity of cigarettes released for consumption during that period. It was determined that WAP for 2018. was 1.244,15 HRK (167,38 €)/1000 cigarettes (1€ =7,433 HRK according to rate published in the Official Journal of the European Union - 2018/C 353/01 of 01/10/2018), excise yield 101,98 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 60,93% of the WAP. It was determined that WAP for 2019. was 1.332,96 HRK (179,86 €)/1000 cigarettes (1€ =7,4111 HRK according to rate published in the Official Journal of the European Union - 2019/C 331/05 of 01/10/2019), excise yield 106,35 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 59,132% of the WAP. Trends: In last report we provided trends in taxation of manufactured tobacco from 2016. till 2017. In 2018. Croatia increased the amount of excise duty rates charged on cigarettes. In 2020. the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco, heated tobacco products and novel tobacco products was increased. In the Republic of Croatia excise duty on heated tobacco products, e-liquids and novel tobacco products has been introduced as of 1 of January 2017. According to Excise Duties Act, • heated tobacco is a product that is made from manufactured tobacco which by heating delivers a vapour, without the occurrence of combustion process; • e-liquid is product intended for consumption in electronic cigarette or in other electronic device, regardless of whether it contains nicotine or not (e-liquid); • novel tobacco products-products intended for steam inhalation, without combustion processes, which can be considered as substitutes for manufactured tobacco and which are not considered to be heated tobacco or e-liquids. The excise duty for e-liquids is calculated as a specific excise duty prescribed for 1 milliliter and amounts 0,00 HRK. Excise duty for heated tobacco and novel tobacco products amounts 800,00 HRK/1 kg (107,95 €; 1€ =7,4111 HRK according to rate published in the Official Journal of the European Union - 2019/C 331/05 of 01/10/2019). 2020. According to the Regulation on the excise duty rates charged on manufactured tobacco and tobacco products (OG 33/2020) which entered into force on 1. April 2020. excise duty for: • Cigarettes- specific excise duty 370,00 HRK (49,93 €; 1€ =7,4111 HRK according to rate published in the Official Journal of the European Union - 2019/C 331/05 of 01/10/2019) per 1000 cigarettes and ad valorem 34 % of retail selling price. Minimum excise duty amounts 824,00 HRK (111,18 €) per 1000 cigarettes. • Fine cut tobacco on rolling of cigarettes - specific excise duty 800,00 HRK (107,95 €) /1000 g • Other smoking tobacco - specific excise duty 800,00 HRK (107,95 €) /1000 g • Cigars - specific excise duty 800,00 HRK (107,95 €) /1000 pieces • Cigarillos - specific excise duty 800,00 HRK (107,95 €) /1000 pieces • Heated tobacco products- specific excise duty 800,00 HRK (107,95 €) /1000 g • Novel tobacco products - specific excise duty 800,00 HRK (107,95 €) /1000 g • E-liquids – 0,00 HRK/1 ml 2018. According to the Regulation on the excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 106/2018) which entered into force on 3. December 2018., specific excise duty amounts 335,00 HRK (45,07 €; 1€ =7,433 HRK according to rate published in the Official Journal of the European Union - 2018/C 353/01 of 01/10/2018) per 1000 cigarettes and ad valorem 34 % of retail selling price. Minimum excise duty amounts 755,00 HRK (101,57 €) per 1000 cigarettes. | The most popular price category for cigarettes in 2016. was 21,00 HRK/package (2,80 €; 1€ =7,5053 HRK according to rate published in the Official Journal of the European Union - 2016/C 365/03 of 03/10/2016). The share of total excise duty in retail price (21, 00 HRK) was 63,90%. The share of total excise duty and VAT in retail price (21,00 HRK) was 83,90%. The most popular price category for cigarettes in 2017. was 27,00 HRK/package (3,60 €; 1€ =7,497 HRK according to rate published in the Official Journal of the European Union - 2017/C 331/04 of 02/10/2017). The share of total excise duty in retail price (27, 00 HRK) was 56,96%. The share of total excise duty and VAT in retail price (27,00 HRK) was 76,96%. According to Article 75 (7) of the Excise duty Act (OG 22/2013, 32/2013, 81/2013, 100/2015, 120/2015 and 115/2016) the weighted average retail selling price (WAP) shall be determined each year by 1 March at the latest and shall be calculated by reference to the total value of all cigarettes released for consumption during the previous calendar year, on the basis of a retail selling price including all taxes, divided by the total quantity of cigarettes released for consumption during that period. It was determined that WAP for 2016. was 1.143,97 HRK (152,42 €)/1000 cigarettes (1€ =7,5053 HRK according to rate published in the Official Journal of the European Union - 2016/C 365/03 of 03/10/2016), excise yield 91,51 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 60,04% of the WAP. It was determined that WAP for 2017. was 1.196,64 HRK (159,62 €)/1000 cigarettes (1€ =7,497 HRK according to rate published in the Official Journal of the European Union - 2017/C 331/04 of 02/10/2017), excise yield 95,62 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 59,91% of the WAP. Trends: In last report we provided trends in taxation of manufactured tobacco from 2010. till 2015. In 2016. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. In 2017. the amount of excise duty rates charged on cigarettes was increased. In the Republic of Croatia excise duty on heated tobacco products, e-liquids and novel tobacco products has been introduced as of 1 of January 2017. According to Excise Duties Act, • heated tobacco is a product that is made from manufactured tobacco which by heating delivers a vapour, without the occurrence of combustion process; • e-liquid is product intended for consumption in electronic cigarette, regardless of whether it contains nicotine or not (e-liquid); • novel tobacco products-products intended for steam inhalation, without combustion processes, which can be considered as substitutes for manufactured tobacco and which are not considered to be heated tobacco or e-liquids. The excise duty for e-liquids is calculated as a specific excise duty prescribed for 1 milliliter and amounts 0,00 HRK. Excise duty for heated tobacco and novel tobacco products is calculated according to excise duty rate prescribed on other smoking tobacco and it amounts 600,00 HRK/1 kg (80,03 €; 1€ =7,497 HRK according to rate published in the Official Journal of the European Union - 2017/C 331/04 of 02/10/2017). Cigarettes According to the Regulation amending the regulation on the excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 126/2017) which entered into force on 19. December 2017., specific excise duty amounts 310,00 HRK (41,35 €; 1€ =7,497 HRK according to rate published in the Official Journal of the European Union - 2017/C 331/04 of 02/10/2017) per 1000 cigarettes and ad valorem 34 % of retail selling price. Minimum excise duty amounts 696,00 HRK (92,84€) per 1000 cigarettes. According to the Regulation on the excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 109/2016) which entered into force on 1. December 2016., specific excise duty amounts 275,00 HRK (36,64 €; 1€ =7,5053 HRK according to rate published in the Official Journal of the European Union - 2016/C 365/03 of 03/10/2016) per 1000 cigarettes and ad valorem 36 % of retail selling price. Minimum excise duty amounts 671,00 HRK (89,40 €; 1€ =7,5053 HRK according to rate published in the Official Journal of the European Union - 2016/C 365/03 of 03/10/2016) per 1000 cigarettes. Fine cut tobacco for the rolling of cigarettes According to the Regulation on the excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 109/2016) which entered into force on 1. December 2016., specific excise duty amounts 600,00 HRK (79,94 €; 1€ =7,5053 HRK according to rate published in the Official Journal of the European Union - 2016/C 365/03 of 03/10/2016) per 1 kg. Other smoking tobacco According to the Regulation on the excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 109/2016) which entered into force on 1. December 2016., specific excise duty amounts 600,00 HRK (79,94 €; 1€ =7,5053 HRK according to rate published in the Official Journal of the European Union - 2016/C 365/03 of 03/10/2016) per 1 kg. Cigars According to the Excise Duty Act (OG 22/13,32/2013 and 81/2013) which entered into force on 1. July 2013., specific excise duty amounts 600,00 HRK per 1000 pieces (78,78€; 1 € = 7,6158 HRK according to rate published in the Official Journal of the European Union 2013/C 286/01). According to the Excise Duty Act (OG 83/09) which entered into force on 1. January 2010., specific excise duty amounted 1.100,00 HRK per 1000 pieces (150,65€; 1 € =7,3018 HRK according to rate published in the Official Journal of the European Union 2010/C 268/02 ) . Cigarillos According to the Excise Duty Act (OG 22/13,32/2013 and 81/2013) which entered into force on 1. July 2013, specific excise duty amounts 600,00 HRK per 1000 pieces (78,78€; 1 € = 7,6158 HRK according to rate published in the Official Journal of the European Union 2013/C 286/01). According to the Excise Duty Act (OG 83/09) which entered entered into force on 1. January 2010. , specific excise duty amounted 220,00 HRK per 1000 pieces (30,13€; 1 € =7,3018 HRK according to rate published in the Official Journal of the European Union 2010/C 268/02). |
| Cyprus | EUR | The taxation for tobacco products in the past two years (2018-2019) has not changed. | The taxation for tobacco products in the past two years (2018-2019) has not changed. | The taxation for tobacco products in the past two years (2016-2017) has not changed. |
| Czechia | EUR | Excise duty rates on tobacco and heated tobacco products were increased by 10 % in 2021 and by further 5 % in 2022. The last increase of rates, again by 5 % contrary to the year 2022, is effective as of 1 January 2023.The aim of this strategy is to increase tax revenues and protect public health. | In 2018, there was an increase in the excise tax on all tobacco products. There were 2 changes of the Act No. 353/2003 Coll., on excise tax, as amended, related to tobacco products in the past two years. As of 1 April 2019, a new excise tax on the heated tobacco products was introduced. Further excise tax increase will take effect as of 1 March 2020. | Excise tax rates on all tobacco products were increased compared to previous period, in line with approved timetable which is incorporated into Act No. 353/2003 Coll. on Excise Duties. Latest increase in excise duty is effective as of 1st January 2018. |
| Democratic People's Republic of Korea | SEA | Report not provided | DPR Korea is a tax free country. It has no tax system and all tobacco products are sold at a price set by the government which is being raised gradually over the years. | Answer not provided |
| Democratic Republic of the Congo | AFR | Les droits daccises sont passés de 40 à 60% pour les produits du tabac, de 0 à 80% pour la pipe à eau et de 0 à 60% pour les autres produits de tabac. | Les droits daccises sont passés de 40 à 60% pour les produits du tabac, de 0 à 80% pour la pipe à eau et de 0 à 60% pour les autres produits de tabac. | R/ A la hausse. |
| Denmark | EUR | The excise duties on tobacco and smokeless tobacco products were raised on 1. April 2020 and 1. January 2022. The total increase from 1. April 2020 and 1. January 2022: Excise duty on cigarettes has been raised from 1182.5 to 1935.4 DKK per 1000 cigarettes Cigars and cigarillos from 527 to 1185.1 DKK per 1000 pieces Cigars and cigarillos minimum tax from 1339 to 2279 DKK per 1000 pieces Fine cut smoking tobacco from 788,50 DKK per kg to 1550.90 DKK per kg Pipe tobacco from 738.50 DKK/KG to 1500.90 DKK per kg Chewing tobacco and snuff from 73.85 to 126.93 DKK per kg* Other smokeless tobacco products from 268.44 to 461.37 DKK per kg* *From 1. October 2022 the excise duty on "other smokeless tobacco" and "chewing tobacco and snuff" were combined into one category "smokeless tobacco" and taxed with the high excise duty on other smokeless tobacco which amount to 461.37 DKK per kg. | Most Tobacco taxes has been unchanged since 2014. However, from 1. april all specific tobacco taxes are increased significantly. Cigarettes from 118.25 to 173.79 DKK/1000 cigarettes Cigars and cigarillos from 527 to 1010.1 DKK/1000 pieces Cigars and cigarillos minimum tax from 1339 to 2029 DKK/1000 pieces Fine cut smoking Tobacco from 788,50 DKK/KG to 1350.90 DKK/KG Pipe Tobacco from 738.50 DKK/KG to 1300.90 DKK/KG Chewing tobacco and snuff from 73.85 to 113 DKK/KG Other smokeless tobacco products from 268.44 to 410.76 DKK/KG | Increased revenue since 2014 |
| Djibouti | EMR | Report not provided | depuis 2013 puis changement en 2016 : TIC 23% (Taxe Intérieure de consommation: valeur CAF+Frais Port) : la TIC est passée de 26% à 23% TVA 10% ( valeur CAF+ frais de port+TIC ) : la TVA est passée de 7% en 20313 à 10% en 2016 SURTAXE 70% (valeur CAF+Frais Port+ TIC) depuis 2013 | depuis 2013 puis changement en 2016 : TIC 23% (Taxe Intérieure de consommation: valeur CAF+Frais Port) : la TIC est passée de 26% à 23% TVA 10% ( valeur CAF+ frais de port+TIC ) : la TVA est passée de 7% en 20313 à 10% en 2016 SURTAXE 70% (valeur CAF+Frais Port+ TIC) depuis 2013 |
| Dominica | AMR | Report not provided | Report not provided | Report not provided |
| Ecuador | AMR | La tendencia es decreciente en la recaudación y creciente en la imposición. Se observa un impacto de la tasa del impuesto en la formalidad al existir una aparente inconsistencia entre el consumo real y lo declarado formalmente. Para los años 2021 y 2022 no hubo cambios en las tarifas específicas y ad valorem para cigarrillos y sucedáneos del tabaco/consumibles respectivamente. La tarifa específica del ICE para cigarrillos se ajusta una vez al año con base en el IPC. Para 2023, únicamente en el mes de enero la tarifa tuvo un incremento de 0,16 a 0,17 ctvs. Mediante Decreto Ejecutivo, la tarifa específica cigarrillos bajó a 0,16 y la tarifa ad valorem para consumibles del tabaco bajó de 150% a 50%. | La tarifa específica debe ajustarse al IPC anual, en los últimos años no ha existido variaciones significativas que afecten la tarifa. Actualmente es USD 0,16. Adicionalmente, con la publicación de la ley de Simplificación y Progresividad Tributaria el 31 de diciembre de 2019, se desagregó a los consumibles de tabaco calentado y líquidos que contengan nicotina a ser administrados por medio de sistemas de administración de nicotina una tarifa ad valorem de 150%. | Actualmente la tarifa se modifica de manera anual mediante resolución expedida por el Servicio de Rentas Internas. A partir del 01 de diciembre del 2011, el Estado Ecuatoriano gravó con una tarifa específica de USD 0,08 por cigarrillo. Desde mayo de 2016 hasta diciembre 2017 por normativa tributaria no hubo ajustes a estas tarifas, la tarifa aplicada en el año 2017 fue de USD. 0,16 por unidad. En el caso de productos del tabaco y sucedáneos del tabaco estos se encuentran gravados con una tarifa del 150%. |
| Egypt | EMR | Answer not provided | Answer not provided | Answer not provided |
| El Salvador | AMR | Cuando los productos de tabaco provienen de la región de Centro América no se aplica el Impuesto de Derecho Arancelario. El 80% del cigarrillo importado proviene de la región, por lo cual no paga dichos Derechos arancelarios a la importación. No se refleja tendencia en la imposición de los productos de tabaco, los impuestos no han sido modificados. | Cuando los productos de tabaco provienen de la región de Centro América no se aplica el Impuesto de Derecho Arancelario. El 80% del cigarrillo importado proviene de la región, por lo cual no paga dichos Derechos arancelarios a la importación. | Cuando los productos de tabaco provienen de la región de Centro América no se aplica el Impuesto de Derecho Arancelario. Es importante señalar que el 80% del cigarrillo importado proviene de la región, por lo cual no paga dichos Derechos arancelarios a la importación. |
| Equatorial Guinea | AFR | Report not provided | Report not provided | Answer not provided |
| Estonia | EUR | Data from 01.01.2022 | Tha tax has risen: 2017 8%, 2018 8% and 2019 10%. | In 2015 the excise was not raised, 2016was raised 8% and 2017 8% |
| 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 | Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco lays down general principles for the harmonisation of the structure and minimum excise duty rates for manufactured tobacco (cigarettes, fine cut tobacco intended for the rolling of cigarettes, cigars and cigarillos, other smoking tobacco). This Directive defines the various categories of manufactured tobacco (cigarettes, fine cut tobacco intended for the rolling of cigarettes, cigars and cigarillos, other smoking tobacco) and sets minimum tax rates (see B82). According to this Directive, EU Member States have to apply to cigarettes a specific excise duty per unit of the product and a proportional excise duty calculated on the basis of the weighted average retail selling price (WAP). Furthermore, Member States may choose between either an ad valorem duty, or a specific duty or a mixture of both on manufactured tobacco products other than cigarettes. Please find details on the applicable legislation at: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=celex:32011L0064 | Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco (codification) was adopted on 21 June 2011. According to this Directive, EU Member States have to apply to cigarettes a specific excise duty per unit of the product and a proportional excise duty calculated on the basis of the weighted average retail selling price. Furthermore, Member States may choose between either an ad valorem duty, or a specific duty or a mixture of both on manufactured tobacco products other than cigarettes. This Directive - defines the various categories of manufactured tobacco (cigarettes, fine cut tobacco intended for the rolling of cigarettes, cigars and cigarillos, other smoking tobacco); - lays down the general principles governing taxation of manufactured tobacco; - provides for an overall minimum excise duty of 60% of the weighted average retail selling price of cigarettes; - provides for a minimum amount of excise duty of 90 Euro per 1000 cigarettes irrespective of the weighted average retail selling price; - determines the minimum rates for fine-cut smoking tobacco intended for the rolling of cigarettes (see B.8.2); - determines the minimum rates for cigars and cigarillos (see B.8.2); - determines the minimum rates for other smoking tobacco (see B.8.2). Please find details on the applicable legislation at: http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:176:0024:0036:EN:PDF | Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco (codification) was adopted on 21 June 2011. According to this Directive, EU Member States have to apply to cigarettes a specific excise duty per unit of the product and a proportional excise duty calculated on the basis of the weighted average retail selling price. Furthermore, Member States may choose between either an ad valorem duty, or a specific duty or a mixture of both on manufactured tobacco products other than cigarettes. This Directive - defines the various categories of manufactured tobacco (cigarettes, fine cut tobacco intended for the rolling of cigarettes, cigars and cigarillos, other smoking tobacco); - lays down the general principles governing taxation of manufactured tobacco; - provides for an overall minimum excise duty of 60% of the weighted average retail selling price of cigarettes; - provides for a minimum amount of excise duty of 90 Euro per 1000 cigarettes irrespective of the weighted average retail selling price; - determines the minimum rates for fine-cut smoking tobacco intended for the rolling of cigarettes (see 2.8.2); - determines the minimum rates for cigars and cigarillos (see 2.8.2); - determines the minimum rates for other smoking tobacco (see 2.8.2). Please find details on the applicable legislation at: http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:176:0024:0036:EN:PDF |
| Fiji | WPR | Report not provided | Annual excise tax increase since 2012 through (including) 2018-19 FY only. NO increase in 2019-2020. | Report not provided |
| Finland | EUR | The tax rates in question B83 reflect the tax rates in force from 1.1.2023 to 30.6.2023. Tax rates for most tobacco products have been increased twice a year since the last report. The tax rate for cigarettes was increased by on average 14 % during 2020 and 2021. The tax rate was further increased in 2022 by on average 6,5%. The tax rate will be increased twice also in 2023, by on average 6,5 %. The tax rate for fine-cut smoking tobacco (which constitutes most of smoking tobacco) was increased by 14 % during 2020 and 2021. The tax rate was further increased in 2022 by on average 19,8%. The tax rate will be increased twice also in 2023, by on average 19,8 %. The tax rate for cigars and cigarillos was increased by 13 % during 2020 and 2021. The tax rate was further increased in 2022 by on average 15,5 %. The tax rate will be increased twice also in 2023, by on average 15,5 %. In addition to the tax rates in the table, the minimum tax for cigars and cigarillos is 0,3432 EUR per piece. Heat-not-burn products have been subject to tobacco taxation as of 1.1.2022. | The tax rates were increased by on average 21% in 2018 and 2019. The increases came into force every 6 months, that is, tax rates were increased four times in 2018 and 2019. The tax rates will be further increased in 2020 and 2021 by altogether four times, totalling on average 14 %. The new tax rates for 2020 and 2021 are already implemented in the relevant tax law. The tax rates in question B83 reflect the tax rates in force from 1.1.2020 to 30.6.2020. In addition to the tax rates in the table, the minimum tax for cigars and cigarillos is 0,28 EUR per piece. The government has also decided to increase tax rates further in 2022 and 2023. | The tax rates were increased by on average 24% in 2016 and 2017. The increases came into force every 6 months, that is, tax rates were increased four times in 2016 and 2017. The tax rates in question B83 reflect the tax rates in force from 1.7.2017 to 31.12.2017. The tax rates will be further increased in 2018 and 2019 by altogether four times, totalling on average 21 %. The new tax rates for 2018 and 2019 are already implemented in the relevant tax law. |
| France | EUR | Answer not provided | Hausse régulière et soutenue des taxes entre 2018 et 2020 pour tous les types de produits du tabac, dans le cadre du Programme National de lutte contre le tabagisme. | Avec un objectif de prix du paquet de 20 cigarettes à 10 euros en novembre 2020, le Gouvernement est pleinement mobilisé dès la fin 2017 pour parvenir à ce que moins d’1 personne sur 5 entre 18 et 75 ans fume d’ici 2024, et que les jeunes de 18 ans soient moins de 5% à fumer en 2032 pour ainsi constituer la première « génération sans tabac ». Adopté dans le cadre de la Loi de financement de la sécurité sociale 2018, des augmentations de la fiscalité de tous les produits du tabac sont prévues jusqu’en 2020. Les références déclarées à la Direction général de douanes en février 2018, montrent que le prix du paquet de 20 cigarettes augmente, en moyenne, de presque 1 euro (94 centimes). Les prix homologués des paquets de 20 cigarettes s’établissent entre 7,50 euros et 9,10 euros. Le prix moyen du paquet de 20 cigarettes des références homologuées est d’environ 7,90 € (contre 7 € depuis novembre 2017). Concernant les conditionnements standards de tabac à rouler, les prix homologués des blagues de 30 grammes sont en hausse de 2 euros en moyenne et s’établissent entre 9,50 euros et 11,10 euros. Le prix moyen des références homologuées de 30 grammes est d’environ 10,50 € (contre 8,60 € depuis novembre 2017). |
| Gabon | AFR | En 2018, la loi de finances a introduit une modification du Code général des impôts, des droits daccise sur le tabac comprenant un taux ad valorem de 25% et une taxe spécifique de 300 Fcfa par paquet de cigarettes importé. En 2020, le taux ad valorem est passé à 32% alors que la taxe spécifique a été ramenée à 150 Fcfa. | Depuis 2018, la loi de finances a introduit une modification du Code général des impôts, des droits daccise sur le tabac comprenant un taux ad valorem de 25% et une taxe spécifique de 300 Fcfa par paquet de cigarettes importé. | La loi de finances 2018 introduit, par la modification de larticle 250 du Code général des impôts, des droits daccise sur le tabac comprenant un taux ad valorem de 25% et une taxe spécifique de 300 Fcfa par paquet produit ou importé. |
| Gambia | AFR | Government has been increasing excise tax on tobacco products from 2013 to 2016. | Government has been increasing excise tax on tobacco products from 2013 to 2016. | Government has been increasing excise tax on tobacco products from 2013 to 2016. |
| Georgia | EUR | Since 2020 there have been no changes in tobacco taxation policy. | As a result of the 2018 tax policy, the taxes on filtered and filtered cigarettes has actually been equalized. This led to an increase in demand for raw tobacco as the excise tax was not levied on these products until October 2019 and was more accessible to smokers. As a result of the legislative changes, the excise duty on tobacco raw materials and tobacco waste, as well as on homogenized tobacco was set at 60 GEL per 1 kg. Also, the excise value on chewing tobacco increased from 35 GEL to 60 GEL. | Answer not provided |
| Germany | EUR | 1. Increases in the tax rates for cigarettes: As of 1 January 2022, 2023, 2025 and 2026, the tax rates on cigarettes will/was increase(d). This led to an average tax increase of twelve cents per 20 cigarettes in 2022 and 18 cents in 2023. In 2025 and 2026, the average tax will increase twelve cents per 20 cigarettes. 2. Increases in fine-cut tobacco tax rates: As of 1 January 2022, 2023, 2025 and 2026, the tax rates for fine-cut tobacco will/was increase(d). This leads/led to an average tax increase of 20 cents in 2022, 2025 and 2026, compared to 40 grams. In 2023, the average tax increase was 30 cents. 3. Increase in minimum rates of taxation for cigars/cigarillos and pipe tobacco: The minimum tax rates increased in two stages. In the case of cigars/cigarillos, this meant an increase from 5,76 cents per unit above 6,632 cents per unit as of 1 January 2022 to 7,504 cents per unit as of 1 January 2023, each minus the relevant VAT share of the retail selling price. For pipe tobacco, the minimum tax rate increased from EUR 22 per kilogram to initially EUR 24 per kilogram as of 1 January 2022 and EUR 26 per kilogram as of 1 January 2023. 4. Additional tax-rates for heated tobacco products and water-pipe tobacco were introduced as of 1 January 2022. | Gradual increase of minimum tax-rates on cigarettes annually each 15th February of the years 2016, 2017, 2018 and 2019. | Grandual increase of tobacco duties on annual basis on 1st January 2012, 1st January 2013, 1st January 2014 and 1st January 2015 |
| Ghana | AFR | There was an increase of Ad valorem taxation from 150% in 2014 to 175% in 2016. The Amounts are in Ghana Cedis (GhC) | There was an increase of Ad valorem taxation from 150% in 2014 to 175% in 2016. The Amounts are in Ghana Cedis (GhC) | There was an increase of Ad valorem taxation from 150% in 2014 to 175% in 2016 |
| Greece | EUR | Answer not provided | Report not provided | Since 1st January 2017 there has been a tax increase for cigarettes and fine cut smoking tobacco. More specifically, the ad valorem excise on cigarettes increased from 20% to 26% of retail selling price, the specific excise and the minimum excise on cigarettes remained stable. Moreover, the excise on fine cut smoking tobacco increased from 156.70% to 170e (per kgr). Moreover, since 1.6.2016 the VAT rate increased from 18.7% to 19,35% of the retail selling price. |
| Grenada | AMR | Report not provided | There has been no change in the Rates on Tobacco Products and from the Customs Standpoint we are basically enforcing the Law and ensuring that the correct duties are declared and collected. Brands such as:-Benson & Hedges ,Du Maurier and Silk Cut ,have been delisted. | Answer not provided |
| Guatemala | AMR | No hay cambios recientes. El valor reportado como base equivale a, no menos del 75% del precio sugerido al consumidor. En cuanto a cigarros, puritos y picadura, el tabaco "nacional" incluye al producido en Centroamérica. | No hay cambios recientes. El valor reportado como base equivale a, no menos del 75% del precio sugerido al consumidor. En cuanto a cigarros, puritos y picadura, el tabaco "nacional" incluye al producido en Centroamérica. | No hay cambios recientes. El valor reportado como base equivale a, no menos del 75% del precio sugerido al consumidor. En cuanto a cigarros, puritos y picadura, el tabaco "nacional" incluye al producido en Centroamérica. |
| Guinea | AFR | Report not provided | Report not provided | Report not provided |
| Guinea-Bissau | AFR | Données disponibles seulement à partir de lannée 2017. Avant que les taxes ne soient exacerbées, il est maintenant prévisible de les réduire progressivement; en particulier LIQ_PCS. | Données disponibles seulement à partir de lannée 2017. Avant que les taxes ne soient exacerbées, il est maintenant prévisible de les réduire progressivement; en particulier LIQ_PCS. | Données disponibles seulement à partir de lannée 2017. Avant que les taxes ne soient exacerbées, il est maintenant prévisible de les réduire progressivement; en particulier LIQ_PCS. |
| Guyana | AMR | There is an increase in price of approximately USD 30 cents annually. In 2017, the tobacco specific tax was levied at GYD 2500 per 1000 sticks of cigarettes and cigars | There is an increase in price of approximately USD 30 cents annually. In 2017, the tobacco specific tax was levied at GYD 2500 per 1000 sticks of cigarettes and cigars | There is an increase in price of approximately USD 30 cents annually |
| Honduras | AMR | Report not provided | El índice de Precios al Consumidor (IPC) a diciembre de 2013, de cuatro punto noventa y dos por ciento (4.92%). La disposición forma parte de la Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público. Según los Artículos 24 y 25 de esa norma, el impuesto sobre el cigarrillo se debe calcular sobre cada millar o fracción de millar vendidos o importados y debía ser ajustado anualmente a partir de 2013. Se fijará con base en la tasa del IPC del año anterior, publicada por el Banco Central de Honduras (BCH), pero en ningún caso podrá exceder del 6%. | El índice de Precios al Consumidor (IPC) a diciembre de 2013, de cuatro punto noventa y dos por ciento (4.92%). La disposición forma parte de la Ley de Fortalecimiento de los Ingresos, Equidad Social y Racionalización del Gasto Público. Según los Artículos 24 y 25 de esa norma, el impuesto sobre el cigarrillo se debe calcular sobre cada millar o fracción de millar vendidos o importados y debía ser ajustado anualmente a partir de 2013. Se fijará con base en la tasa del IPC del año anterior, publicada por el Banco Central de Honduras (BCH), pero en ningún caso podrá exceder del 6%. |
| Hungary | EUR | Constant raising was necessary to fulfil the tax-harmonizing requirements of the EU tobacco taxation Directives, and keep the other products’ tax burden proportion not to intervene into the product market structure. (Except at heated tobacco products (novel tobacco product category), where tax rate were adjusted to the rate on cigarettes instead of on tobacco for consumption.) All tobacco product had to be made an excisable product, and made to fall within the scope of tax stamp obligations to supplement the control of the whole tobacco product supply chain to consumption. From July 2022 special taxes were introduced to maintain the balance of public finances (Government Decree 197/2022 on extra-profit taxes) Excise duties were also concerned. | Conventional tobacco products have to face constantly emerging tax rates due to harmonisation duties. Steps (periodicity and raising volumes were announced well in advance. | Hungary has gradually increased the excise tax rate for cigarettes in three steps to implement the provisions of the 2011/64/EU Directive. By September 1, 2016, the minimum tax was raised to 28 400 HUF. By January 1, 2017, Specific excise duty was raised to 16 200 HUF and the minimum tax was raised to 28 800 HUF. By July, 2017 the amount of the minimum tax was raised to 29 200 HUF |
| Iceland | EUR | In January 2017 specific tax on tobacco was raised to be the same amount per. gram on all tobacco products. This means that the specific tax is the same pr. gram on cigarettes, RYO, pipe tobacco and old traditional nose tobacco. The purpose was to harmonise tobacco taxes on all tobacco products and raise the tax on RYO and old traditional nose tobacco that was considerably lower before the change. | In January 2017 specific tax on tobacco was raised to be the same amount per. gram on all tobacco products. This means that the specific tax is the same pr. gram on cigarettes, RYO, pipe tobacco and old traditional nose tobacco. The purpose was to harmonise tobacco taxes on all tobacco products and raise the tax on RYO and old traditional nose tobacco that was considerably lower before the change. | The VAT was lowered from 25.5% to 24%. The Specific tax was raised by 1.5%. This leads to lower taxation on tobacco products for the last two years if inflation is taking into part. Retailers however have taken bigger share of the price and have done so for some years. Also recently for the fact that the icelandic krona have got stronger and therefore possibly better price for the tobacco products to buy from abroad. |
| India | SEA | taxes on tobacco products have been regularly increased. From July 2017 Goods and Service Tax has been levied. All tobacco products have been placed in highest tax bracket category of 28%. A cess has been imposed on all tobacco products, except bidis. | taxes on tobacco products have been regularly increased. From July 2017 Goods and Service Tax has been levied. All tobacco products have been placed in highest tax bracket category of 28%. A cess has been imposed on all tobacco products, except bidis | taxes on tobacco products have been regularly increased. From July 2017 Goods and Service Tax has been levied. All tobacco products have been placed in highest tax bracket category of 28%. A cess has been imposed on all tobacco products, except bidis |
| Iran (Islamic Republic of) | EMR | Tobacco tax is collected under the Value Added Tax Law. In 2021, the new Value Added Tax Law was approved by the Parliament on May 23, 2021 and came into effect on January 3, 2022. The following types of cigarettes and tobacco products are taxed: 1. Cigarettes, tobacco pipes and tobacco locally products, Twenty-five percent (25%); 2. Cigarettes, tobacco pipes and domestically produced tobacco with an international brands, in which the list is announced annually by the Ministry of Industry, Mining and Commerce and approved by the Cabinet, Forty percent (40%); Core questionnaire of the WHO FCTC - 2023 reporting cycle - Page 25 of 71 3. Imported cigarettes, tobacco pipes and tobacco, Sixty-five percent (65%); 4. Imported raw tobacco, Ten percent (10%); 5. Imported Processed Tobacco (35%); Note 1-The above rates will increased from the second year of law enforcement by five unit percentage each year, while the rate for domestic cigarettes and tobacco products, tobacco pipes and tobacco will increase by fifty-five percent (55%), for domestic production with international brands, up to ninety five percent (95%), and for imported cigarettes and tobacco products, tobacco pipes and tobacco, by one hundred twenty-five percent (125%). ** The rates inserted in the above cells calculated and reported by adding 5 unit percentage to the above VAT LAW, since we were in the second year of implementing this law | At the time of reporting there was no changes. But the prices has been dramatically increased. Specific Excise Tax is levied in the Budget law and is effective from 21 of March 2018 and is only for manufactured cigarettes Other types of taxes has been ratified in the 6th National Five year development plan which has been implemented since 21th of March 2017 | Specific Excise Tax is levied in the Budget law and is effective from 21 of March 2018 and is only for manufactured cigarettes Other types of taxes has been ratified in the 6th National Five year development plan which has been implemented since 21th of March 2017 |
| Iraq | EMR | We adopt a sale tax in the project of new anti tobacco law (under legislation process) with fix amount on all tobacco products. | We adopt a sale tax in the project of new anti tobacco law (under legislation process) with fix amount on all tobacco products. | A great development on the tobacco taxes will be appear in next few days. |
| Ireland | EUR | The Government budget has increased the excise duty paid on a 20 pack of cigarettes by 50 cent each year, as part of the Tobacco Free Ireland national strategy. | The Government budget has increased the excise on a 20 pack of cigarettes by 50 cent each year. | In October 2016 there was a 50 cent price increase on 20 cigarettes and a pro rata increase on other tobacco products. In October 2017 there was a 50 cent increase on 20 cigarettes and a pro rata increase on other tobacco products and a further increase of 25 cent on a 30g pack of RYO tobacco. |
| Israel | EUR | Report not provided | Since 2012 there were a few tax increases for cigarettes, cigar, roll your own (2013), tobacco for water pipe (2012-2015), there were two price increases based on/because of comparison to regular cigarettes: HEETS (IQOS) (2018), roll your own (2019). | Report not provided |
| Italy | EUR | Manufactured tobacco, according to EU and national legislation, is subject to excise duty. As far as cigarettes are concerned, unlike other manufactured tobacco, the excise duty corresponds to the sum of a fixed component and one proportional to the retail price. All categories of tobacco products are subject to VAT at the rate of 22% of the retail price (18.03% net of VAT itself and the excise duty which varies according to the category). A minimum tax burden is also set for cigarettes (VAT + Excise). The premium due to the retailer (tobacconist) is equal to 10% of the retail price. The producer's fee, which also bears the distribution costs, is given by the difference between the retail price and the amounts resulting from excise duty, VAT and premium. For cigars, cigarillos, fine cut tobacco for use in rolling cigarettes (RYO), snuff and chewing tobacco, other smoking tobacco (pipe tobacco, water pipe tobacco, herbal smoking products , herbs or fruit: molasses for hookahs the excise duty is calculated by applying the basic rate on the retail price. With regard to "heated tobacco" products, the excise duty is equal to a percentage of the excise duty levied on an equivalent quantity of cigarettes. From the breakdown of the average final price of cigarettes for the year 2021, it can be seen that the tax component (VAT + excise duty) accounts for approximately 78% of the price on average. The remaining 22% is represented by the premium for tobacconists (10% set by law) and the supplier's share (12%). Overall revenue from excise duties and VAT for the manufactured tobacco sector increased by 2.4% in 2021 compared to 2020 and by 1.3% in 2022 compared to 2021. | From 1st January 2019 the base rate for calculating excise duty on cigarettes has been increased from 59.1% to 59.5%, the rate of the specific component of the excise has been increased from 10,5% to 11%, the minimum tax charge (Excise duty + VAT) has been increased from € 175,54 to € 180,14 per 1000 cigarettes;the base rate for calculating excise duty on cigarillos has been increased from 23 to 23,5%. The minimum excise duty on fine cut tobacco for cigarettes was increased from 120 € / kg to 125 € per kg . The minimum excise duty was increased on cigars from 25 € / kg to 30 € per kg and on cigarillos rom 30 € / kg to 32 € per kg . From 15th February 2019 the minimum tax charge (Excise duty + VAT) has been increased from € 180,14 to € 180,88 per 1000 cigarettes and it is equal to 95.22 percent of the sum of the global excise duty and value tax added calculated with reference to the weighted average price of cigarettes | The base rate for calculating excise duty on cigarettes has been increased from 58.7 to 59.1%, the rate of the specific component of the excise has been increased from 10% to 10,5%, the minimum tax charge (Excise duty + VAT) has been increased from € 170,54 to € 175,54 per 1000 cigarettes; The minimum excise duty on fine cut tobacco for cigarettes was increased from 115 € / kg to 120 € per kg . The minimum excise duty on cigarillos was increased from 25 € / kg to 30 € per kg . |
| Jamaica | AMR | No new taxes this report | Over the tax periods 2015/2016 and 2016/2017, there was an increased tax on tobacco products from $14 to $17 per stick of cigarettes. | Jamaica continues to increase tobacco taxes to bring us in compliance with FCTC Article 6. The increased tax on tobacco products is from $14 to $17 per stick over the past two years in which we have had two tax increases on cigarettes (tax periods 2015/2016 and 2016/2017) |
| Japan | WPR | Answer not provided | National and local tobacco tax will be raised by 3 yen per cigarette. The tax rate will be raised in three phases, by 1 yen per cigarette in each phase, starting from October 1, 2018. A new tax category will be created for heat-not-burn tobacco products and the taxation system will be revised in consideration of the product characteristics. (fef.) https://www.mof.go.jp/tax_policy/tax_reform/index.html | National and local tobacco tax will be raised by 3 yen per cigarette. The tax rate will be raised in three phases, by 1 yen per cigarette in each phase, starting from October 1, 2018. A new tax category will be created for heat-not-burn tobacco products and the taxation system will be revised in consideration of the product characteristics. (fef.) https://www.mof.go.jp/tax_policy/tax_reform/index.html |
| Jordan | EMR | تم رفع ضريبة المبيعات الخاصة مقطوعة من 482 فلس عام 2017 الى 570 فلس عام 2018 ، 2019 | تم رفع ضريبة المبيعات الخاصة مقطوعة من 482 فلس عام 2017 الى 570 فلس عام 2018 ، 2019 | تم رفع ضريبة المبيعات الخاصة مقطوعة من 482 فلس عام 2017 الى 570 فلس عام 2018 |
| Kazakhstan | EUR | ежегодное увеличение ставок акциза на табачные изделия | Report not provided | |
| Kenya | AFR | Answer not provided | Report not provided | Answer not provided |
| Kiribati | WPR | Brief description of Taxation Policy: Applies a combination of exercise taxes and also Value added tax | Brief description of Taxation Policy: Applies a combination of exercise taxes and also Value added tax | Brief description of Taxation Policy: Applies a combination of exercise taxes and also Value added tax |
| Kuwait | EMR | جاري العمل على استيفاء المتطلبات الدستورية لإقرار الضريبة الانتقائية على منتجات التبغ لتكون بنسبة 100% من سعر التجزئة. أما بالنسبة لضريبة القيمة المضافة فإنه لم يتم إقرارها حتى الآن وهي في مرحلة الدراسة بين مجلس الوزراء ومجلس الأمة، وفي حال إقرارها سيكون تنفيذها على منتجات التبغ بالإضافة للضريبة الانتقائية. | جاري العمل على استيفاء المتطلبات الدستورية لإقرار الضريبة الانتقائية على منتجات التبغ لتكون بنسبة 100% من سعر التجزئة. أما بالنسبة لضريبة القيمة المضافة فإنه لم يتم إقرارها حتى الآن وهي في مرحلة الدراسة بين مجلس الوزراء ومجلس الأمة، وفي حال إقرارها سيكون تنفيذها على منتجات التبغ بالإضافة للضريبة الانتقائية. | جاري العمل على استيفاء المتطلبات الدستورية لإقرار الضريبة الانتقائية على منتجات التبغ لتكون بنسبة 100% من سعر التجزئة. أما بالنسبة لضريبة القيمة المضافة فإنه لم يتم إقرارها حتى الآن وهي في مرحلة الدراسة بين مجلس الوزراء ومجلس الأمة، وفي حال إقرارها سيكون تنفيذها على منتجات التبغ بالإضافة للضريبة الانتقائية. |
| Kyrgyzstan | EUR | Report not provided | Report not provided | Report not provided |
| Lao People's Democratic Republic | WPR | Report not provided | Answer not provided | Answer not provided |
| Latvia | EUR | As specified in point B 83, Excise duty for cigarettes consist of two parts – specific rate and percentage rate. As well, there is set a minimum level of excise duty per 1000 cigarettes. Trend in taxation are - specific excise duty rate for cigarettes is increased. The minimum level of excise duty per 1000 cigarettes is increased. For other tobacco products apply a specific rate who has trend increase. Heated tobacco has seen a very sharp rise in the tax rate since 2019 | As specified in point B 83, Excise duty for cigarettes consist of two parts – specific rate and percentage rate. As well, there is set a minimum level of excise duty per 1000 cigarettes. Trend in taxation are - specific excise duty rate for cigarettes is increased. The minimum level of excise duty per 1000 cigarettes is increased. For other tobacco products apply a specific rate who has trend increase. | As specified in point 3.8.3, Excise duty for cigarettes consist of two parts – specific rate and percentage rate. As well, there is set a minimum level of excise duty per 1000 cigarettes. Trend in taxation are - specific excise duty rate for cigarettes is increased, the percentage rate- reduced. The minimum level of excise duty per 1000 cigarettes is increased. For other tobacco products apply a specific rate who has trend increase. |
| Lebanon | EMR | No change | No change | No change |
| Lesotho | AFR | Report not provided | VAT reduced from 15% to 14% 4% levy introduced Excise rates increased from 6.21 per 10 sticks to 6.62 per 10 sticks | Report not provided |
| Liberia | AFR | Report not provided | Report not provided | Taxation percentage sourced from the Country report on the global tobacco epidemic, 2017. |
| Libya | EMR | ضعف تنفيذ التشريعات المقررة الأخرى | تم تخفيض الضرائب مند عام 2011 مع ضعف تنفيذ التشريعات المقررة الأخرى | تم تخفيض الضرائب مند عام 2011 مع ضعف تنفيذ التشريعات المقررة الأخرى |
| Lithuania | EUR | The excise duty rates were increased for all tobacco products during the period from 2020 to 2022 in Lithuania. | The rate of excise duty was consistently increased for all tobacco products during the period from 2018 to 2020 in Lithuania. From 2019/03/01, an excise duty is applied for e-liquids (0,12 euros/ml for e-liquids with or without nicotine). In Lithuania from 2019/03/01 heated tobacco products are subject to excise duty as a separate category. Before 2019/03/01 the rate of smoking tobacco was applied for heated tobacco products. From 2019/11/01, an excise duty is applied for raw tobacco. | Since 2016 there was a consistent increase in excise duties on tobacco products (2016-2018 excise duties were incresed 3 times). Excise duties, valid from 2018-03-01: Cigarettes: specific element — EUR 59 and ad valorem rate — 25%, but the overall excise duty shall not be less than EUR 96 per 1000 cigarettes; Cigars and cigarillos: EUR 37 per kg of product; Smoking tobacco: EUR 60,24 per kg of product. |
| Luxembourg | EUR | En hausse | légère hausse | Taux vers la hausse |
| Madagascar | AFR | Report not provided | D’après la loi de finances 2019, la taxation en matière de droit d’accises sur les tabacs manufacturés (cigarettes) est mixte : 800 ariay par paquet + 33% du prix de cession à la sortie d’usines selon la marque de cigarette. Suivant la Loi de finances 2020, la taxation actuelle en matière de droit d’accises sur les cigarettes est spécifique : 1390 Ariary par paquet de cigarettes. | Answer not provided |
| Malaysia | WPR | No change at the tax rate for tobacco products for the past four(4) years. GST Act 2018 was deleted in June and Sales Tax Act was then enforced on the 1 September 2018. | No change at the tax rate for tobacco products for the past 2 years. GST Act 2018 was deleted in June and Sales Tax Act was then enforced on the 1 September 2018. | No change at the tax rate for tobacco products for the past 2 years. |
| Maldives | SEA | -Effective April 2019, Specific Tax on Cigarettes increased from MVR 2.5 per stick to MVR 3 per stick -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. | -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. | -Effective April 2015, Specific Tax on Cigarettes increased from MVR 0.90 per stick to MVR 1.25 per stick (38.88%) -Effective April 2015, Specific Tax on all other tobacco products (other than cigarettes) increased from 150% of CIF to 200% of CIF (33.33%) -Maldives continues to levy Specific Tax (as above) as the only tax applicable on tobacco products. |
| Mali | AFR | Report not provided | La tendance est à la hausse depuis la présentation du dernier rapport | La tendance est à la hausse depuis la présentation du dernier rapport |
| Malta | EUR | Answer not provided | Report not provided | Excise Duty has increased each year for 2016 & 2017, for all tobacco products. VAT and Import Duty have remained the same. |
| Marshall Islands | WPR | Answer not provided | Report not provided | Answer not provided |
| Mauritania | AFR | Report not provided | Augmentation progressive, mais avec un impact limité sur le prix de vente | Augmentation progressive, mais avec un impact limité sur le prix de vente |
| Mauritius | AFR | From 2017 to 2021, there was no increase on the taxes imposed over tobacco products. In June 2022, a 10% increase was imposed. The Government is working towards drafting a taxation plan to assist in curbing the tobacco epidemic. | -The last change in taxation policy for tobacco products was in June 2017. However, TNS, the major importer of cigarettes increased the retail price of most of its brands by MUR 5 in 2019 -The trends in taxation for tobacco products are as follows: Cigarettes Year Date Rate (Rs/1000 sticks) 2016 30.07.2016 4646 2017 09.06.2017 5111 2018 09.06.2017 5111 2019 09.06.2017 5111 Cigarillos Year Date Rate (Rs/1000 sticks) 2016 30.07.2016 9,375 2017 09.06.2017 10,313 2018 09.06.2017 10,313 2019 09.06.2017 10,313 | The trends in taxation for tobacco products are as follows: CIGARETTES As from Date Rate (Rs/1000 sticks) Budget 2017 09.06.2017 5 111 Budget 2016 30.07.2016 4 646 CIGARILLOS As from Date Rate (Rs/1000 sticks) Budget 2017 09.06.2017 10,313 Budget 2016 30.07.2016 9,375 |
| Mexico | AMR | La carga del IEPS de tabacos labrados se ha incrementado significativamente a lo largo de los últimos años: - En 2007 la tasa ad valorem aumentó de 110 a 140%; y 10 puntos porcentuales en cada uno de los años siguientes, para ubicarse en 160% a partir del año 2009. - En 2010 se incorporó una cuota específica de 80 centavos por cajetilla de 20 unidades; la cual se incrementó a $7.00 por cajetilla de 20 unidades a partir de 2011. - En 2014, se suscribió un Acuerdo de Certidumbre Tributaria, con el cual se estableció: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes; el cual estuvo vigente hasta 2018. Por lo tanto, la carga fiscal sobre los productos del tabaco no se incrementó durante dicho periodo. - En 2019, se estableció que la cuota específica se actualizara y entrara en vigor a partir del 1 de enero de 2020 con el factor de actualización correspondiente al período comprendido del mes de diciembre de 2010 hasta el mes de diciembre de 2019. Asimismo, se estableció que dicha cuota específica se actualice anualmente y entre en vigor a partir del 1 de enero de cada año. - En 2020, dicha cuota fue de $0.4944 por cigarro, es decir $9.89 por cajetilla de 20 unidades. - En 2021, dicha cuota fue de $0.5108 por cigarro, es decir $10.21 por cajetilla de 20 unidades. - En 2022, dicha cuota fue de $0.5484 por cigarro, es decir $10.96 por cajetilla de 20 unidades. - En 2023, dicha cuota fue de $0.5911 por cigarro, es decir $11.82 por cajetilla de 20 unidades. | La carga del IEPS de tabacos labrados se ha incrementado significativamente a lo largo de los últimos 16 años, desde 2004, siendo el último ajuste en 2020. • En 2007 la tasa ad valorem aumentó de 110 a 140%; y 10 puntos porcentuales en cada uno de los años siguientes, para ubicarse en 160% a partir de 2009. • En 2010 se incorporó una cuota específica de 80 centavos por cajetilla de 20 unidades; la cual se incrementó a $7.00 por cajetilla de 20 unidades a partir de 2011. • En 2014, el Gobierno Federal suscribió un Acuerdo de Certidumbre Tributaria, con el cual se estableció: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes; el cual estuvo vigente hasta 2018. Por lo tanto, la carga fiscal sobre los productos del tabaco no se incrementó durante dicho periodo. • En 2019, se estableció que la cuota específica se actualizara y entrara en vigor a partir del 1 de enero de 2020 con el factor de actualización correspondiente al período comprendido del mes de diciembre de 2010 hasta el mes de diciembre de 2019. Asimismo, se estableció que dicha cuota específica se actualice anualmente y entre en vigor a partir del 1 de enero de cada año. • En 2020, dicha cuota es de $0.4944 por cigarro o $9.89 por cajetilla de 20 unidades. | La carga del IEPS de tabacos labrados se ha incrementado significativamente a los largo de los últimos 14 años, desde 2004, siendo el último ajuste en 2011. • En 2007 la tasa ad valorem aumentó de 110 a 140%; y 10 puntos porcentuales en cada uno de los años siguientes, para ubicarse en 160% a partir de 2009. • En 2010 se incorporó una cuota específica de 80 centavos por cajetilla de 20 unidades; la cual se incrementó a $7 por cajetilla de 20 unidades a partir de 2011. El 27 de febrero de 2014 el Gobierno Federal en México suscribió un Acuerdo de Certidumbre Tributaria, con el cual se establecieron tres directrices principales: 1) No proponer nuevos impuestos; 2) No aumentar las tasas de los impuestos existentes y 3) No reducir o eliminar los beneficios fiscales ni las exenciones existentes. Por lo tanto, la carga fiscal sobre los productos del tabaco no se ha incrementado. |
| Micronesia (Federated States of) | WPR | Importation is increased every other 2 years at .005 until 2017. | Importation is increased every other 2 years at .005 until 2017. | Importation is increased every other 2 years at .005 until 2017. |
| Mongolia | WPR | Report not provided | The excise tax of domestic and imported tobacco products increased 10 percent in 2018, by the law on excise taxation. Then 5 percent increase will be followed in 2019 and 2020. | The excise tax of domestic and imported tobacco product increased 10 percent in 2018, by the law on excise taxation. Then 5 percent increase will be followed in 2019 and 2020. |
| Montenegro | EUR | The specific excise tax on cigarettes referred in the Law paid per 1,000 pieces is as follows: From 1 January 2020 until 31 December 2020– amount of 33.50 euro; From 1 January 2021 until 31 December 2021 – amount of 37.00 euro; From 1 January 2022 until 31 May 2022 – amount of 40.50 euro; From 1 June 2021 until 31 December 2022 – amount of 44.00 euro; From 1 January 2023 until 31 December 2023 – amount of 47.50 euro. The ad-valorem excise tax on cigarettes referred is/will be paid from the retail selling price of cigarettes as follows: From 1 January 2020 until 31 December 2020– 30.5%; From 1 January 2021 until 31 December 2021 – 29.0%; From 1 January 2022 until 31 May 2022 – 27.50%; From 1 June 2022 until 31 December 2022 – 26.0%; From 1 January 2023 until 31 December 2023 –24.5%. | In accordance with EU regulations in this area, the Law on Amendmentsofo the Law on Excise, which is in force from August 1st 2017, there is a new excise calendar for period 2017-2020, which envisages an increase in the specific excise duty on cigarettes annual level. | In accordance with EU regulations in this area, the Law on Amendmentsofo the Law on Excise, which is in force from August 1st 2017, there is a new excise calendar for period 2017-2020, which envisages an increase in the specific excise duty on cigarettes annual level. |
| Mozambique | AFR | Report not provided | Answer not provided | Answer not provided |
| Myanmar | SEA | The tax structure of cigarettes and cheroots became complicated in 2016 and 2017 as those are taxed in tier system. There is no changes in tax rate on tobacco leaves since 2015 (60% of sale price), but the increased tax rate is seen in cigars, pipes, pipe tobacco and betel chewing preparation (60% each in 2015 and 2016 and 80% each in 2017). | The tax structure of cigarettes and cheroots became complicated in 2016 and 2017 as those are taxed in tier system. There is no changes in tax rate on tobacco leaves since 2015 (60% of sale price), but the increased tax rate is seen in cigars, pipes, pipe tobacco and betel chewing preparation (60% each in 2015 and 2016 and 80% each in 2017). | The tax structure of cigarettes and cheroots became complicated in 2016 and 2017 as those are taxed in tier system. There is no changes in tax rate on tobacco leaves since 2015 (60% of sale price), but the increased tax rate is seen in cigars, pipes, pipe tobacco and betel chewing preparation (60% each in 2015 and 2016 and 80% each in 2017). |
| Namibia | AFR | Report not provided | The price of tobacco (sin tax) has increased more than twice | Report not provided |
| Nauru | WPR | Report not provided | Answer not provided | Report not provided |
| Nepal | SEA | Taxation is in increasing trend, however only nominal increase every year. | Taxation is in increasing trend, however only nominal increase every year. The excise tax collected by GON in tobacco base ( cigarette/bidi)- 8,94,92,57,245 in 2016 and 11,03,95,83025 in 2017, and 14037356000 in 2018 shows increase in collection of the revenue, indirectly indicating increase in nos which may be both in term of increase in tax for tobacco sales as well as increase in tobacco importation, for which detail analysis could reveal more. | Taxation is in increasing trend, however only nominal increase every year. The excise tax collected by GON in tobacco base ( cigarette/bidi)- 7,17,09,05,487 in 2015; 8,94,92,57,245 in 2016 and 11,03,95,87,900 in 2017, shows increase in collection of the revenue, indirectly indicating increase in nos which may be both in term of increase in tax for tobacco sales as well as increase in tobacco importation, for which detail analysis could reveal more. |
| Netherlands (Kingdom of the) | EUR | seePer 1 April 2020 and 1 January 2021 excise duty on tobacco was raised. No increments took place in 2022. Tobacco excise duty will be increased per 1 April 2023 and 1 April 2024. This will result in an average retail price of € 10 for a package of 20 cigarettes as of 1 April 2024. | see upload 8.8 with the national preventionagreement it was the first time a taxs raise was done in order to reach a smoke free generation by 2040. on april 1 2020 excise duty was raised with 1 euro for a package of 20 cigarettes and in order to prevent substitution excise duty on other products as rolling ryo Tobacco, volume Tobacco and heat sticks have also been increased idendentically in absulute terms. | - |
| New Zealand | WPR | In the last 2 years, there have been the usual 1 January rate increases linked to CPI inflation. There was also a change to the way that flavoured tobacco products are taxed. | The excise on tobacco products has increased by 10 percent every year between 2010 and 2020 (on 28 April 2010 and 1 January each year since). To protect the tax rate against inflation the tobacco excise is indexed against the Consumer Price Index (CPI), which is adjusted on 1 January each year. The tax on tobacco products has increased over the past two years. The tobacco tax on all tobacco products increased by 10% (plus 1.89 CPI adjustment) on 1 January 2019 and again by 10% (plus 1.46 CPI adjustment) on 1 January 2020. | The excise on tobacco products has increased by 10 percent every year between 2010 and 2018 (on 28 April 2010 and 1 January each year since). To protect the tax rate against inflation the tobacco excise is indexed against the Consumer Price Index (CPI), which is adjusted on 1 January each year. The tax on tobacco products has increased over the past two years. The tobacco tax on all tobacco products increased by 10% (plus .33% CPI adjustment) on 1 January 2017 and again by 10% (plus 1.98% CPI adjustment) on 1 January 2018. |
| Nicaragua | AMR | Conforme a la Ley de Concertación Tributaria, Ley 822 y sus reformas; Acuerdo Ministerial 018-2022 "Actualización cuota impuesto específico al consumo de cigarrillos y otros productos de tabaco" (IECT), publicado en al Gaceta Diario Oficial No. 241 del 23 de diciembre del año 2022. El cálculo para la actualización de la cuota específica es con base en el deslizamiento del tipo de cambio oficial del córdoba con respecto al dólar a noviembre de 2022 del 2% y una tasa de variación del índice de precios al consumidor de noviembre del 2022 del 11.38%. tomándose la mayor de ambas. | Conforme a la Ley de Concertación Tributaria, el IEC para productos de Tabaco ha mantenido una tasa de crecimiento del 21% anual desde el año 2013 hasta el 2016. A partir del 2017, la tasa será ajustada con un porcentaje equivalente a la devaluación de la moneda nacional o inflación, en este caso, el porcentaje que sea más alto. | Conforme a la Ley de Concertación Tributaria, el IEC para productos de Tabaco ha mantenido una tasa de crecimiento del 21% anual desde el año 2013 hasta el 2016. A partir del 2017, la tasa será ajustada con un porcentaje equivalente a la devaluación de la moneda nacional o inflación, en este caso, el porcentaje que sea más alto. |
| Niger | AFR | Report not provided | La taxation des produits du tabac se fait de façon ad valorem. Avant 2017 le taux de taxation était de 45%, taux le plus élévé autorisé par lUEMOA. Mais la directive de lUEMOA a déplafonné ce taux pour le porter de 50 à 150% ad valorem. La directive de la CEDEAO prévoit aussi une taxe spécifique de 0,02 dollars sur chaque paquet de cigarettes. Actuellement le taux de taxation est de 50% ad valorem. En plus de cette base de taxation, il y a dautres taxes comme le droit de douane, la taxe de solidarité. | Report not provided |
| Nigeria | AFR | Introduced a mixed tax system in 2018 | Introduced a mixed tax system in 2018 | Introduced a mixed tax system in 2018 |
| Niue | WPR | Report not provided | In 2017, the increase in duty tax corresponds to the increase in retail price of smoking tobacco products. | Report not provided |
| Norway | EUR | From 2020 to 2021 the specific taxes were overall raised by the expected inflation of 3.5 %. However taxes on snus were reduced by 22 %. From 2021 to 2022 the specific taxes were raised by 5 % in real terms (raised by the expected inflation of 1.3 % + 5 %) From 2022 to 2023 the specific taxes were raised by the expected inflation of 2.8 % The proportion of the retail price of 20-pack cigarettes that consists of taxes (specific + VAT) is down from 62% to 56%. | From 2018 to 2020 the specific taxes were raised by the expected inflation of 1.5 % (2019) and 1.9 % (2020). The proportion of the retail price of 20-pack cigarettes that consists of taxes (specific + VAT) is down from 63% to 62%. | From 2017 to 2018 the specific taxes were raised by the expected inflation of 1.6 %. The proportion of the retail price of 20-pack cigarettes that consists of taxes (specific + VAT) is down from 66% to 64%. |
| Oman | EMR | توجد نوعان من الضرائب 1- الضريبة الجمركية تفرض حسب الفاتورة أو اقل ضريبة 0.150 لكل باكيت سجائر (20 سيجارة) 2- الضريبة الانتقائية وتفرض على جميع المنتجات بالسوق المحلي بنسبة 100% من قيمة البيع بالتجزئة 3. ضريبة القيمة المضافة 5% على إجمالي السعر بعد اضافة الضرائب النوعية والضريبة الانتقائية | توجد نوعان من الضرائب 1- الضريبة الجمركية تفرض حسب الفاتورة أو اقل ضريبة 0.300 لكل باكيت سجائر (20 سيجارة) 2- الضريبة الانتقائية وتفرض على جميع المنتجات بالسوق المحلي بنسبة 100% من قيمة البيع بالتجزئة انظر المرفق | تم فرض ضريبه انتقائيه لمكافحة التبغ بشكل موحد لدول مجلس التعاون من التعرفه الجمركيه علي التبغ المستورد بنسبة 100% من سعر التجزئه ، علي ان يكون سعر بيع التجزئة هو السعر المجدد من قبل المستورد او المنتج للتبغ. يتم فرض الضريبة على حسب الفاتورة المرفقة مع السلعة ومقارنة الضريبة المتوقعة مع جداول معينة ( انظر إلى الملف المرفق) فإذا كانت الضريبة على الفاتورة موازبة للضريبة المتوقعة يتم فرضها والا يتم اتباع الضريبة حسب الجدول المرفق. |
| Pakistan | EMR | Report not provided | In FY 2019-20, three tier structure was converted to two tier. Currently cigarette packs having Federal Retail Price less than or equal to Rs.119.20 are having excise duty equal to Rs.33, while packs having Retail Price greater than Rs.119.20 are having excise duty equal to Rs. 114. As a result of it, cigarette price have been increased. | Under Article 6 of FCTC, Pakistan has to implement tax and price policies on tobacco products as a way to reduce tobacco consumption. In this regard, Tobacco Control Cell formed a technical working group on tobacco taxation. Experts from Federal Board of Revenue, The Union, World Health Organization, World Bank and Tobacco Control Cell are members of the working group. The working group is mandated to develop an implementation mechanism to increase taxes on tobacco products and earmarking of tobacco tax revenues for tobacco control measures. In order to increase tobacco taxes in Federal Budgets 2015-16 & 2016-17, the working group made recommendations to Ministry of Finance/Federal Board of Revenue (FBR). Resultantly, there was an increase of 40.3% in FED on cigarette packs (44.77% on lower slab and 35.89% on upper slabs respectively). In Finance Bill, 2017, FED on upper and lower slabs was increased from Rs.74.10 to Rs.74.80 and Rs.32.98 to Rs. 33.40 respectively. Parallel to this, a new slab with reduction in FED (i.e. Rs.16) has been created. This resulted in decrease in consumer prices of the most sold brands from Rs.72 to Rs.48. |
| Palau | WPR | RPPL 9-7 (passed July 31, 2013) changed the taxation of cigarettes and all other tobacco products to a weight based rate so all tobacco products are taxed similarly. Other legislation (RPPL 9-15 passed in September, 2013) set a tax increase that took effect in January 2014 (an increase of $1.50 to the existing $2.00 for a total tax of $3.50 on a pack of 20 cigarettes). Another increase of $1.50 took effect in January, 2015. Cigarettes and other tobacco products are now taxed at a rate of $5.00/.017 kg. Packs weighing less than .017 kg are taxed at the rate of $5.00/pack. | RPPL 9-7 (passed July 31, 2013) changed the taxation of cigarettes and all other tobacco products to a weight based rate so all tobacco products are taxed similarly. Other legislation (RPPL 9-15 passed in September, 2013) set a tax increase that took effect in January 2014 (an increase of $1.50 to the existing $2.00 for a total tax of $3.50 on a pack of 20 cigarettes). Another increase of $1.50 took effect in January, 2015. Cigarettes and other tobacco products are now taxed at a rate of $5.00/.017 kg. Packs weighing less than .017 kg are taxed at the rate of $5.00/pack. | RPPL 9-7 (passed July 31, 2013) changed the taxation of cigarettes and all other tobacco products to a weight based rate so all tobacco products are taxed similarly. Other legislation (RPPL 9-15 passed in September, 2013) set a tax increase that took effect in January 2014 (an increase of $1.50 to the existing $2.00 for a total tax of $3.50 on a pack of 20 cigarettes). Another increase of $1.50 took effect in January, 2015. Cigarettes and other tobacco products are now taxed at a rate of $5.00/.017 kg. Packs weighing less than .017 kg are taxed at the rate of $5.00/pack. |
| Panama | AMR | La tendencia ha sido creciente tanto en el IVA como en el Impuesto Selectivo al Consumo (ISC) aunque ese crecimiento no ha sido sostenido en el tiempo, ni ajustado a los cambios inflacionarios y comportamiento del crecimiento económico nacional. Durante los años 2019 y 2020 hubo un descenso de 6.31 millones de dólares, en tanto que, para el periodo 2020 - 2021 el descenso fue de 2.8 millones para un descenso total de la recaudación de 9.11 millones (2019-2021) Para el año 2022, se registro un ligero ascenso en la recaudación, mismo que fue de 1.1 millones de dólares tomando como referencia la recaudación del 2021. Es importante mencionar que hasta octubre de 2009 sólo los cigarrillos pagaban impuestos, pero que con las modificaciones legislativas de la Ley 69 de noviembre de 2009, se aplica el ISC a todos los productos de tabaco en la siguiente forma: Ley 69 Noviembre de 2009, de equiparaciones. El artículo 41. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el 50% de la recaudación para ser usada en salud y en el control del contrabando de productos de tabaco. Sobre esta materia, puede indicarse además, como iniciativa legislativa, se presentó el Proyecto de Ley 887, por Medio del cual se modifica el Artículo 28 de la Ley 45 de 1995. Este proyecto inicia con el anteproyecto de Ley 080, presentado el 22 de agosto de 2022 por diputadas de la comisión de Economía y Finanzas de la Asamblea Nacional de Diputados. Este proyecto tomaba como base las disposiciones contenidas en el artículo 28 de la Ley 45 de 1995, obviando disposiciones existentes por lo que fue requerido su ajuste durante el primer debate por los siguientes motivos: o Al tomar como punto de partir las disposiciones de la Ley 465 de 1995 obvia los contenido en en la Ley 69 de 2009, por lo que supone un descenso del 50% en la tarifa del ISC de productos de tabaco. o El anteproyecto 080 no incluye el mínimo de B/. 1.50 establecido para las cajetillas de cigarrillos, lo que limita la función de este impuesto con fines de salud pública y de recaudación fiscal, ya que deja toda la dinámica del ISC a lo que declara el fabricante. o El anteproyecto excluye la tarifa establecida al consumo de tabacos, habanos y otros productos derivados del tabaco o La distribución del impuesto propuesta en el anteproyecto excluye lo establecido en la Ley 69 de 2009, vigente a la fecha. Resultado del Primer debate: El primer debate tuvo lugar el 21 de septiembre de 2022. Durante el mismo la Comisión de Economía y Finanzas y luego de gestiones realizadas por el Ministerio de Salud se ajuste el contenido de dicho anteproyecto. La precitada Comisión resolvió lo siguiente: 1. Aprobar en Primer Debate el Proyecto de Ley No. 887 "Por medio del cual se modifica el artículo 28 de la Ley 45 de 1995" 2. Recomendar al Pleno de la Asamblea Nacional que someta a Segundo y Tercer debate el presente Texto Unico del Proyecto de Ley 887, que establece lo siguiente: Texto Único. PROYECTO DE LEY N° 887. "Por medio del cual se modifica el artículo 28 de la Ley 45 de 1995." Artículo 1. Modifíquese el artículo 28 de la Ley 45 de 1995 para que quede así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será de ciento cincuenta por ciento (150%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será de ciento cincuenta por ciento (150%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. El cincuenta por ciento (50%) del importe recaudado de los impuestos establecidos en este artículo se destinará y distribuirá directamente de la siguiente manera: 1. Un cuarenta por ciento (40%) al Instituto Oncológico Nacional. 2. Un cuarenta por ciento (40%) al Ministerio de Salud para que sea invertido en actividades de prevención y tratamiento de enfermedades producto del consumo de tabaco, a través de clínicas de cesación. 3. Un veinte por ciento (20%) a la Autoridad Nacional de Aduanas para que sea invertido en actividades destinadas a la prevención y persecución del contrabando de productos derivados del tabaco. El otro cincuenta por ciento (50%) del importe recaudado de los impuestos establecidos en este artículo se destinará para el Fondo de Jubilados y Pensionados de la Caja de Seguro Social. Artículo 2. Esta Ley comenzará a regir al día siguiente al de su promulgación. El Texto Unico del Proyecto de Ley 877 requiere de dos modificaciones (resaltadas en negrita en el texto a continuación) que se han estado gestionando con Diputados de la República a fin de que sean sometidas a la consideración del Pleno de la Asamblea durante el Segundo Debate: Artículo 32. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del ciento cincuenta por ciento (150%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cuatro balboas (B/.4.00) por cajetilla. El mínimo indicado será incrementado anualmente de manera automática. (ya el mínimo (B/. 1.50) esta incluido en la Ley 69 de 2009, pero se sugiere un incremento por cajetilla y el establecimiento de un incremento anual automático). Proyecto de Ley disponible en www.panamalibredetabaco.com 1. Herrera BallesterosVíctor Hugo, et al. Factores socioeconómicos asociados a la compra ilegal deproductos del tabaco en Panamá. Revista de Salud Pública de México 2017 [cited 59; 125]. Available from: http://saludpublica.mx/index.php/spm/issue/view/494/showToc. 2. Hugo, H.B.V., et al. Eficacia de la política fiscal y no fiscal en el control del consumo de tabaco enPanamá. Revista de investigaciones económicas, 2016. 11, 84. 3. Víctor Hugo, H.B., et al., Impacto del incremento del impuesto a los productos de tabaco sobre larecaudación y los precios en Panamá. Value in Health Regional Issues. 14: p. 57-63. Como elemento general puede mencionarse que la serie refleja un incremento de la recaudación en concepto del impuesto selectivo al consumo (ISC) de productos de tabaco a partir del incremento del ISC en el 2009, cuyo valor promedio para el periodo 2010-2018 fue de 24.68 millones de balboas. De igual forma, se incrementó la recaudación en concepto de ITBM, cuya tasa de pago (15%) no ha sido modificada desde el año 2001. Cabe mencionar, que hasta el año 2009 solo los cigarrillos pagaban el ISC, quedando excluidos de este pago los cigarros, así como otros productos derivados del tabaco, con y sin humo. A partir de octubre de 2009, todos los productos de tabaco pagan la tasa impositiva correspondiente al ISC. Detalles adicionales e información estadística se encuentra en el documento Power Point Uso de los Fondos de Tabaco - ISC Panamá disponible en http://www.panamalibredetabaco.com | La tendencia ha sido creciente tanto en el IVA como en el Impuesto Selectivo al Consumo (ISC) aunque ese crecimiento no ha sido sostenido en el tiempo, ni ajustado a los cambios inflacionarios y comportamiento del crecimiento económico nacional. Es importante mencionar que hasta octubre de 2009 sólo los cigarrillos pagaban impuestos, pero que con las modificaciones legislativas de la Ley 69 de noviembre de 2009, se aplica el ISC a todos los productos de tabaco en la siguiente forma: Ley 69 Noviembre de 2009, de equiparaciones. El artículo 41. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el 50% de la recaudación para ser usada en salud y en el control del contrabando de productos de tabaco. Con el interés de valorar el comportamiento de la recaudación de impuestos aplicados a los productos de tabaco se solicitó a la Dirección General de Ingresos la información correspondiente para los años 2009 a 2016, a fin de complementar el conjunto de datos, que hasta el 2011 había sido analizada en conjunto con el Lic. Víctor Hugo Herrera, economista del Instituto Conmemorativo Gorgas de Estudios de Salud. A continuación el listado de estudios que sustentan la información referente a este acápite. 1. Herrera BallesterosVíctor Hugo, et al. Factores socioeconómicos asociados a la compra ilegal de productos del tabaco en Panamá. Revista de Salud Pública de México 2017 [cited 59; 125]. Available from: http://saludpublica.mx/index.php/spm/issue/view/494/showToc. 2. Hugo, H.B.V., et al. Eficacia de la política fiscal y no fiscal en el control del consumo de tabaco en Panamá. Revista de investigaciones económicas, 2016. 11, 84. 3. Víctor Hugo, H.B., et al., Impacto del incremento del impuesto a los productos de tabaco sobre la recaudación y los precios en Panamá. Value in Health Regional Issues. 14: p. 57-63. Como elemento general puede mencionarse que la serie refleja un incremento de la recaudación en concepto del impuesto selectivo al consumo (ISC) de productos de tabaco a partir del incremento del ISC en el 2009, cuyo valor promedio para el periodo 2010-2018 fue de 24.68 millones de balboas. De igual forma, se incrementó la recaudación en concepto de ITBM, cuya tasa de pago (15%) no ha sido modificada desde el año 2001. Cabe mencionar, que hasta el año 2009 solo los cigarrillos pagaban el ISC, quedando excluidos de este pago los cigarros, así como otros productos derivados del tabaco, con y sin humo. A partir de octubre de 2009, todos los productos de tabaco pagan la tasa impositiva correspondiente al ISC. Detalles adicionales e información estadística se encuentra en el documento Power Point Uso de los Fondos de Tabaco - ISC Panamá disponible en http://www.gorgas.gob.pa/SitioWebTabaco/Inicio.htm | La tendencia ha sido creciente tanto en el IVA como en el Impuesto Selectivo al Consumo (ISC) aunque ese crecimiento no ha sido sostenido en el tiempo, ni ajustado a los cambios inflacionarios y comportamiento del crecimiento económico nacional. Es importante mencionar que hasta octubre de 2009 sólo los cigarrillos pagaban impuestos, pero que con las modificaciones legislativas de la Ley 69 de noviembre de 2009, se aplica el ISC a todos los productos de tabaco en la siguiente forma: Ley 69 Noviembre de 2009, de equiparaciones. El artículo 41. El artículo 28 de la Ley 45 de 1995 queda así: Artículo 28. La tarifa del impuesto selectivo al consumo de cigarrillos será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas, con un mínimo de cincuenta centavos (B/.1.50) por cajetilla. La tarifa del impuesto selectivo al consumo de tabacos, habanos y otros productos derivados del tabaco será del cien por ciento (100%) del precio de venta al consumidor declarado por el productor nacional o el importador al Ministerio de Economía y Finanzas. Este artículo además asigna el 50% de la recaudación para ser usada en salud y en el control del contrabando de productos de tabaco. Con el interés de valorar el comportamiento de la recaudación de impuestos aplicados a los productos de tabaco se solicitó a la Dirección General de Ingresos la información correspondiente para los años 2009 a 2016, a fin de complementar el conjunto de datos, que hasta el 2011 había sido analizada en conjunto con el Lic. Víctor Hugo Herrera, economista del Instituto Conmemorativo Gorgas de Estudios de Salud. A continuación el listado de estudios que sustentan la información referente a este acápite. 1. Herrera BallesterosVíctor Hugo, et al. Factores socioeconómicos asociados a la compra ilegal de productos del tabaco en Panamá. Revista de Salud Pública de México 2017 [cited 59; 125]. Available from: http://saludpublica.mx/index.php/spm/issue/view/494/showToc. 2. Hugo, H.B.V., et al. Eficacia de la política fiscal y no fiscal en el control del consumo de tabaco en Panamá. Revista de investigaciones económicas, 2016. 11, 84. 3. Víctor Hugo, H.B., et al., Impacto del incremento del impuesto a los productos de tabaco sobre la recaudación y los precios en Panamá. Value in Health Regional Issues. 14: p. 57-63. Como elemento general puede mencionarse que la serie refleja un incremento de la recaudación en concepto del impuesto selectivo al consumo (ISC) de productos de tabaco a partir del incremento del ISC en el 2009, cuyo valor promedio para el periodo 2010-2016 fue de 25.38 22 millones de balboas. De igual forma, se incrementó la recaudación en concepto de ITBM, cuya tasa de pago (15%) no ha sido modificada desde el año 2001. Cabe mencionar, que hasta el año 2009 solo los cigarrillos pagaban el ISC, quedando excluidos de este pago los cigarros, así como otros productos derivados del tabaco, con y sin humo. A partir de octubre de 2009, todos los productos de tabaco pagan la tasa impositiva correspondiente al ISC. Detalles adicionales e información estadística se encuentra en el documento Power Point Uso de los Fondos de Tabaco - ISC Panamá disponible en http://www.gorgas.gob.pa/SitioWebTabaco/Inicio.htm |
| Papua New Guinea | WPR | There was an increase by 2.5%. However there is no tangible results . Prices has not increase. | There was an increase by 2.5%. However there is no tangible results . Prices has not increase. | There was an increase by 2.5%. However there is no tangible results . Prices has not increase. |
| Paraguay | AMR | Si bien la Ley establece diferenciación de productos derivados del tabaco, al 31/07/2022 se aplica la misma tasas a todos ellos. Ley N° 6380/2019 establece una tasa mínima del 18% y una máxima del 24% y el Decreto N° 6619/2022 fijó la tasa al 20% a partir de febrero del 2022. "La base imponible constituirá el precio de venta en fábrica, el cual es el monto consignado en el comprobante de venta, excluidos el propio impuesto y el IVA. En las importaciones, la base imponible será el equivalente en guaraníes al valor aduanero expresado en moneda extranjera, determinado por el servicio de valoración aduanera de conformidad con las leyes en vigor, al que se adicionarán los tributos aduaneros aun cuando éstos tengan aplicación suspendida, así como otros tributos que incidan en la operación, excluidos el propio impuesto y el IVA. Con el fin de armonizar la base de imposición, entre el precio de compra de bienes importados y el precio de venta en fábrica de bienes de producción nacional, el Poder Ejecutivo podrá establecer un incremento presunto en la base imponible de los bienes importados, atendiendo el promedio de rentabilidad bruta del sector, el cual no podrá ser superior al 30% (treinta por ciento). La base imponible así determinada no podrá superar el precio de venta en el mercado local a nivel de consumidor final | Entre el 2015 y el 2018 la ley fijaba el impuesto selectivo para el tabaco entre 16 % al 22 %. Por decreto, la tasa era de 16% Desde el 1 de enero del 2020 se aplica el 18% del impuesto selectivo al consumo de cigarrillos y productos derivados del tabaco por Decreto 3109/2019 | Desde Diciembre 2015 se aplica el 16% del impuesto selectivo al consumo de cigarrillos y productos derivados del tabaco. |
| Peru | AMR | A partir del año 2018 en adelante, el monto fijo del Impuesto Selectivo al Consumo de las partidas arancelarias (sub partidas nacionales 2402.20.10.00 / 2402.20.20.00), se ha ido incrementando progresivamente, de S/ 0.27 por cigarrillo a S/ 0.36 por cigarrillo. Desde el 2021 se está debatiendo en el Congreso de la República incorporar dentro del ámbito de aplicación del Impuesto Selectivo al Consumo (ISC) a los líquidos utilizados en los Sistemas electrónicos de administración de nicotina y sin nicotina. En el mes de mayo del 2016 se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.07 a 0.18 por stick. Decreto Supremo N° 112-2016-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. En el mes de mayo 2018 se alza se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.18 a 0.27 por stick. Decreto Supremo N° 092-2018-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. En el mes de junio 2019 se alza se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los productos de tabaco calentado con 0.27 por unidad. Decreto Supremo N° 181-2019-EF Resolución Ministerial N° 034-2020-EF/15 con la nueva metodología para la actualización automática de los montos fijos de los impuestos selectivos al consumo (ISC) específicos (esto incluye a los cigarrillos y productos de tabaco calentados), que tiene el objetivo de recuperar la carga tributaria (impuesto sobre precio) perdida por variaciones en los precios. En el caso de los productos de tabaco se utiliza como referencia la variación del Índice de precios de tabaco producido por el Instituto Nacional de Estadística e Informática (INEI). Asimismo, se publicó –en enero del 2020– la Resolución Ministerial N° 042-2020-EF/15 con los montos fijos del ISC específico actualizados. al actualizar como indexaxación no la inflación general sino la variación del precio del cigarrillo (Que suele ser mucho mayor) en realizar ese esta indexando la carga tributaria. | En el mes de mayo del 2016 se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.07 a 0.18 por stick. Decreto Supremo N° 112-2016-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. En el mes de mayo 2018 se alza se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.18 a 0.27 por stick. Decreto Supremo N° 092-2018-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. En el mes de junio 2019 se alza se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los productos de tabaco calentado con 0.27 por unidad. Decreto Supremo N° 181-2019-EF Resolución Ministerial N° 034-2020-EF/15 con la nueva metodología para la actualización automática de los montos fijos de los impuestos selectivos al consumo (ISC) específicos (esto incluye a los cigarrillos y productos de tabaco calentados), que tiene el objetivo de recuperar la carga tributaria (impuesto sobre precio) perdida por variaciones en los precios. En el caso de los productos de tabaco se utiliza como referencia la variación del Índice de precios de tabaco producido por el Instituto Nacional de Estadística e Informática (INEI). Asimismo, se publicó –en enero del 2020– la Resolución Ministerial N° 042-2020-EF/15 con los montos fijos del ISC específico actualizados. al actualizar como indexaxación no la inflación general sino la variación del precio del cigarrillo (Que suele ser mucho mayor) en realizar ese esta indexando la carga tributaria. | En el mes de mayo del 2016 se alza el monto fijo del Impuesto Selectivo de Consumo (ISC) aplicable a los cigarrillos de S/. 0.07 a 0.18 por stick. Decreto Supremo N° 112-2016-EF, que elevan el Impuesto Selectivo al Consumo (ISC) aplicable a los combustibles más contaminantes y a los cigarrillos, respectivamente. |
| Philippines | WPR | Effective 01 January 2020, Republic Act (RA) No. 11346 increased the cigarette excise from Php 35.00 per pack to Php 45.00 per pack with five-peso annual increments until it reached Php 60.00 per pack in 2023. And then there will be a 5 percent annual increase in excise tax starting 2024 onwards. | Effective 01 January 2018, Republic Act (RA) No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) law increased the excise tax on cigarettes to PHP 32.50 per pack. Effective 01 July 2018, it further increased the cigarette excise to PHP 35.00 per pack until 31 December 2019. Effective 01 January 2020, RA No. 11346 increased the cigarette excise to PHP 45.00 per pack with five-peso annual increments until it reached PHP 60 per pack in 2023. And then there will be a 5 percent annual increase in excise tax starting 2024 onwards. | Since the implementation beginning January 2013 of Republic Act No. 10351 otherwise known as the Sin Tax Law, taxation for tobacco products has dramatically increased. |
| Poland | EUR | The rate of duty remains unchanged over the last two years. The excise rates on cigarettes and smoking tobacco that were in force in 2021 and 2022 were introduced at the beginning of 2020. The revenues noted gradual increase in these years. In 2022, the minimum rate on cigarettes was increased to 105%. | The excise rates on cigarettes and smoking tobacco that were in force in 2018 and 2019 were introduced at the beginning of 2014. The increase of excise rates took place 1 January 2020. However, it is worth noting that despite lack of increases of excise rates in years 2014 -2019 (both specific and ad valorem) for cigarettes and smoking tobacco, the revenues noted gradual increase in these years. | The last increase of excise duty rates on cigarettes and smoking tobacco took place at the beginning of 2014. Since then the excise duty rates on those excise goods remain unchanged. In present situation when the excise duty rates (specific and ad valorem) on cigarettes and smoking tobacco has not been increased since period of the time covered by previous questionnaire, the ad valorem excise duty rates (at an unchanged level of 31,41% of retail selling price) generate higher revenues |
| Portugal | EUR | Since our last report tax rates have increased slightly. | Since the last report, the tobacco taxes registered a small increase. | Since the last report, the tobacco taxes registered a small increase. |
| Qatar | EMR | the taxation system for Tobacco products before 2019 was based on customs duty but after january 2019 it becomes selective taxation sytem on all kind of Tobacco products | the taxation system for Tobacco products before 2019 was based on customs duty but after january 2019 it becomes selective taxation sytem on all kind of Tobacco products | Answer not provided |
| Republic of Korea | WPR | There has been no change in the tobacco tax rate, but the scope of health promotion surcharges has been expanded (as of August 2021). While the Tobacco Business Act previously defined tobacco as "manufactured from tobacco leaves," the surcharges will now also apply to novel tobacco products that use other parts of tobacco as raw material, which were previously not subject to taxation. | Answer not provided | *The proportion of tax on tobacco products has been increased in Jan 2015 in accordance with the amendment of related regulations listed in B87B. - The proportion of tax of cigarette is 74%, consisting of following elements; 1) Health Promotion Fund : KRW 841 (The National Health Promotion Act, Article 23) 2) Excise tax 2-1)Tobacco excise tax : KRW 1,007 (The Local Tax Act, Article 52) 2-2) Local education tax : KRW 443 (The Local Tax Act, Article 151) 2-3) Individual consumption tax : KRW 594 (Individual Consumption Tax Act, Article 1 (2) 6) 2-4) Tobacco farming support fund : KRW 5 (Enforcement Regulation of the Tobacco Business Act, Article 17) 3) Waste management charge : KRW 24.4(The Act on the Promotion of Saving Resources and Recycling, Article 11) 4) Value-Added Tax(VAT): KRW 409(The VAT Law, Article 14) # Subtotal for taxes: KRW 3,323(74% of the retail price of 20 cigarettes(KRW 4,500)) *Additional information on the rates of taxation for tobacco products other than reported in B83) -Cut tobacco (for Rolling tobacco) 1) Health Promotion Fund : KRW 1,510 (per 50grams) 2) Excise tax : KRW 3,642 (per 50grams) - Heated Tobacco Product using sticks containing tobacco 1) Health Promotion Fund : KRW 750 (per 20 sticks) 2) Excise Tax : KRW 1,821 (per 20 sticks) 3) Waste management charge : KRW 24.4 (per 20 sticks) 4) VAT : 10% of retail price excluding VAT - Heated Tobacco Product using other than sticks 1) Health Promotion Fund : KRW 73 (per 1 gram) 2) Excise Tax : KRW 178 (per 1 gram) 3) Waste management charge : KRW 24.4 (per 1 gram) 4) VAT : 10% of retail price excluding VAT *Amendments has been made to impose tax on Heated Tobacco Products *In order to impose similar tax level for all types of tobacco products, additional amendments to the laws has been made for raising tax on the HTP using tobacco sticks(e.g. iQOS, Glo, lil). - Individual consumption tax: KRW 126 to KRW 529 per 20 sticks (Nov. 2017) - Health Promotion Fund: KRW 438 to KRW 750 per 20 sticks (Dec. 2017) - Tobacco excise tax: KRW 528 to KRW 897 per 20 sticks (Jan. 2018) |
| Republic of Moldova | EUR | During last two years tobacco taxes increase by 30% for filtered cigarettes and taxes for non-filtered cigarettes became equal as for filtered cigarettes | During last two years tobacco taxes increase by 50% for filtered cigarettes and taxes for non-filtered cigarettes became equal as for filtered cigarettes | During last two years tobacco taxes increase by 20% for filtered cigarettes and 120% for non-filtered |
| Republic of North Macedonia | EUR | Report not provided | Answer not provided | Answer not provided |
| Romania | EUR | The level of excise increased in the last years according to the provisions of the Tobacco Products Taxation Directive. The contribution for health and the sport share remained constant. | Report not provided | Report not provided |
| Russian Federation | EUR | В 2021 г. акцизы на табачную и никотинсодержащую продукцию были повышены на 20%. По данным Федерального казначейства, повышение акцизов способствовало росту доходов бюджета государства от налогов на табачную и иную никотинсодержащую продукцию на 115 млрд рублей (с 612 млрд рублей в 2020 г. до 727 млрд рублей в 2021 г.). В 2022 г. акцизы на табачную и никотинсодержащую продукцию были повышены на 4%. | Минимальный акциз за 1000 сигарет составил во втором полугодии 2018 года 2335 руб, в 2019 - 2568 руб, в 2020 - 2671 руб., а адвалорный акциз в течение этих лет составлял 14,5% от максимальной розничной цены. Таким образом, в 2019 году минимальный акциз на сигареты, повысился по сравнению со вторым полугодием 2018 года на 10%. В 2020 году акциз на сигареты повысился по сравнению с 2019 годом на 4%. | Report not provided |
| Rwanda | AFR | Report not provided | Report not provided | Taxes have been stable in the past two years : - Customs: 25% (if origin is outside the EAC) and 0% if origin is from EAC member countries since July 2009. -TVA:18% - Excise duty: Increased from 150% in July 2009 to 36% and 30FRW /Pack in July2015 -Rwanda Bureau of Standards (RBS): 0.20% |
| Saint Kitts and Nevis | AMR | Answer not provided | Report not provided | Report not provided |
| Saint Lucia | AMR | Taxes have increased with the advent of VAT at 12.5%. The tax is a combination of ad valorem taxes based on CIF compound value of 63.5% and an additional specific tax of $176.00 per 1000 cigarrettes and $125.60 per kilogram for cigars, cheroots and cigarillos. | Taxes have increased with the advent of VAT at 12.5%. The tax is a combination of ad valorem taxes based on CIF compound value of 63.5% and an additional specific tax of $176.00 per 1000 cigarrettes and $125.60 per kilogram for cigars, cheroots and cigarillos. | Taxes have increased with the advent of VAT at 12.5%. The tax is a combination of ad valorem taxes based on CIF compound value of 63.5% and an additional specific tax of $176.00 per 1000 cigarrettes and $125.60 per kilogram for cigars, cheroots and cigarillos. |
| Saint Vincent and the Grenadines | AMR | Report not provided | Report not provided | Report not provided |
| Samoa | WPR | Cigars & cigarette = $323.12/1000 sticks Twist or stick tobacco $344.03/1000 sticks | Cigars & cigarette = $256.52/1000 sticks Twist or stick tobacco $273.12/1000 sticks | Cigars & cigarette = $201/1000 sticks Twist or stick tobacco $214/kg |
| San Marino | EUR | Several Decrees contributed to changes in the prices of tobacco products: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti.html?P0_path=%2Fhome%2Ftomcat%2Findicizzazione%2Findexleggi&P0_paginazione=0&P0_pagina=1&P0_orderBy=index_lucene%2Cdata_ordered%2Cnumero&P0_order=asc%2Cdesc%2Cdesc&P0_operatorMustBe=yes&P0_title=&P0_tipo=&P0_numero=&P0_anno=&annoiniziale=&annofinale=&P0_data_gg=&P0_data_mm=&P0_data_aa=&P0_document=sigarette&P0_data_ordered=&indicericerca=-1&x=18&y=12&ordinamentototale=yes | Report not provided | Several Decrees contributed to changes in the prices of tobacco products: http://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti.html?P0_path=%2Fhome%2Ftomcat%2Findicizzazione%2Findexleggi&P0_paginazione=0&P0_pagina=1&P0_orderBy=index_lucene%2Cdata_ordered%2Cnumero&P0_order=asc%2Cdesc%2Cdesc&P0_operatorMustBe=yes&P0_title=&P0_tipo=&P0_numero=&P0_anno=&annoiniziale=&annofinale=&P0_data_gg=&P0_data_mm=&P0_data_aa=&P0_document=sigarette&P0_data_ordered=&indicericerca=-1&x=18&y=12&ordinamentototale=yes |
| Sao Tome and Principe | AFR | sin datos | sin datos | sin datos |
| Saudi Arabia | EMR | Answer not provided | تم فرض ضريبة نوعية على منتجات التبغ بنسبة 100% وهناك مقترح للجهات المعنية لرفعها 100% مرة أخرى تم فرض رسوم بمقدار 100% على فواتير المطاعم والمقاهي التي تقدم الشيشة | تم فرض ضريبة نوعية على منتجات التبغ بنسبة 100% وهناك مقترح للجهات المعنية لرفعها 100% مرة أخرى |
| Senegal | AFR | En 2018, le Sénégal a augmenté sa taxe sur le tabac de 45% à à 65% avec un soutien technique continu et des données issues de simulations fiscales de la Banque mondiale, de l’Organisation mondiale de la santé et du Consortium pour la recherche économique et sociale (CRES). Laugmentation initiale des taxes a été absorbée par lindustrie du tabac et na eu aucune incidence sur les prix. La taxe de 65% sur les produits du tabac était le taux de taxe autorisé le plus élevé en vertu de la directive de lUnion économique et monétaire ouest-africaine (UEMOA) et a permis l’augmentation du prix des paquets de Marlboro de 1,50 $ à 2,00 $. Le Sénégal a le taux de taxation sur le tabac le plus élevé de lUEMOA et a fait des efforts en vue d’atteindre le taux de taxe recommandé par la CCLAT qui est de 70% par paquet. Mais cet effort est en parti ralenti par la directive de lUEMOA. Le ministère des Finances travaille actuellement avec lOMS à mettre en place une taxe progressive sur le tabac, prévue pour 2020. | En 2018, le Sénégal a augmenté sa taxe sur le tabac de 45% à à 65% avec un soutien technique continu et des données issues de simulations fiscales de la Banque mondiale, de l’Organisation mondiale de la santé et du Consortium pour la recherche économique et sociale (CRES). Laugmentation initiale des taxes a été absorbée par lindustrie du tabac et na eu aucune incidence sur les prix. La taxe de 65% sur les produits du tabac était le taux de taxe autorisé le plus élevé en vertu de la directive de lUnion économique et monétaire ouest-africaine (UEMOA) et a permis l’augmentation du prix des paquets de Marlboro de 1,50 $ à 2,00 $. Le Sénégal a le taux de taxation sur le tabac le plus élevé de lUEMOA et a fait des efforts en vue d’atteindre le taux de taxe recommandé par la CCLAT qui est de 70% par paquet. Mais cet effort est en parti ralenti par la directive de lUEMOA. Le ministère des Finances travaille actuellement avec lOMS à mettre en place une taxe progressive sur le tabac, prévue pour 2020. | Answer not provided |
| Serbia | EUR | According to the Excise Law (2001…2020) the excise calendar is defined for the period 2021 to 2025. For cigarettes the increase in specific excise since 2020 is as follows: 1) January 1 – June 30, 2021. - 76,75 RSD/per pack 2) July 1. - December 31 2021. 78,25 RSD/per pack; 3) January 1 – June 30 2022. RSD/per pack 79,75 RSD/per pack 4) July 1 - December 31 2022. RSD/per pack 81,25 RSD/per pack; 5) January 1 – June 30 2023. RSD/per pack 82,75 RSD/per pack; 6) July 1 - December 31 2023. RSD/per pack 84,25 RSD/per pack ; 7) January 1 – June 30 2024. RSD/per pack 85,75 RSD/per pack ; 8) July 1 - December 31 2024. RSD/per pack 87,25 RSD/per pack ; 9)January 1 - June 30 2025. RSD/per pack 88,75 RSD/per pack; 10) July 1. 2025. - 90,25 RSD/per pack. Excise duty on cigarettes is paid per pack of 20 pieces, and on cigarettes that are in a pack different from the mentioned pack (20 pieces of cigarettes), the excise tax is paid in proportion to the pack. The rate of ad valorem excise tax on cigarettes is 33% of the retail price of cigarettes, regardless of the period of application. The basis for calculating the ad valorem excise duty is the retail price of cigarettes, which is determined by the manufacturer, that is, the importer of cigarettes. Excise duty was paid on cigars and cigarillos (tariff codes of nomenclature CT 2402 10 00 00) in the following amounts per period, namely: - in 2020, excise duty is paid in the specific amount of 24.18 dinars/pc. - in 2021, excise duty is paid in a specific amount of 24.49 dinars/pc. Excise duty at the rate of 43% is payable on smoking tobacco and other tobacco products. The basis for calculating the excise tax on smoking tobacco and other tobacco products is the retail price per kilogram, and on smoking tobacco and other tobacco products that are in packaging different from the specified packaging (one kilogram), excise duty is paid in proportion to the packaging. The minimum excise duty on smoking tobacco and other tobacco products (cut tobacco, pipe tobacco, chewing tobacco and snuff) amounts to 100% of the excise duty set out in Article 40d of the Law for the category of average weighted retail price of smoking tobacco and other tobacco products, but not less than 70% of the minimum excise duty on 1,000 pieces of cigarettes established for the category of average weighted retail price of cigarettes. In accordance with the current law in 2021. and 2022 weighted average retail price of smoking tobacco and other tobacco products (cut tobacco, pipe tobacco, chewing tobacco and snuff) is calculated by comparing the total value of all smoking tobacco and other tobacco products (cut tobacco, pipe tobacco, chewing tobacco and snuff) put on the market at retail prices, with the total amount of smoking tobacco and other tobacco products (cut tobacco, pipe tobacco, chewing tobacco and snuff) put on the market in the Republic of Serbia in the previous calendar year. In accordance with the current law in 2021. and in 2022, an excise tax was paid on non-burning tobacco per kilogram of tobacco mixture in the amount of 60%, i.e. 70% of the minimum excise tax on 1,000 cigarettes determined for the weighted average retail price category of cigarettes. In 2021, the excise duty on liquids for filling electronic cigarettes amounted to RSD 6.00 per milliliter. In 2022, the excise duty on liquids for filling electronic cigarettes is 7.00 dinars per milliliter. | According to the Excise Law the excise calendar is defined for the period 2017 to 2020. For cigarettes the increase in specific excise since 2018 is as follows: January 1 – March 16, 2018 - 67.00 RSD/per pack March 17 – June 30, 2018 - 67.67 RSD/per pack July 1 - December 31, 2018 - 69.19 RSD/per pack January 1 – June 30, 2019 - 70.70 RSD/per pack July 1 – December 31, 2019 - 72.22 RSD/per pack January 1 – June 30, 2020 - 73.73 RSD/per pack July 1 - December 2020 - 75.25 RSD/per pack Ad valorem excise on cigarettes is 33% of the retail price no matter of the period of implementation. The excise tax for cigarillos and cigars has increased steadily being 23.26 RSD/per piece in 2018 and 23.73 RSD/per piece in 2019. The excise tax for other tobacco products such as cut tobacco and tobacco for pipes has not been changed since October 2016 and is 43%. The base for excise calculation for these tobacco products is retail price per kilogram, and for the products that are in the packages other than 1 kilogram, the excise rate is proportional to the package. | Since October 2012 every six months the Decision of the most popular prices has been adopted. The increase in specific excise since 2016 is as follows for cigarettes: January 1 – June 30, 2016 - 59.07 RSD/per pack July 1 – December 31, 2016 - 61.72 RSD/per pack January 1 – June 30, 2017 - 64.00 RSD/per pack July 1 – December 31, 2017 - 65.50 RSD/per pack January 1 – March 16, 2018 - 67.00 RSD/per pack March 17 – June 30, 2018 - 67.67 RSD/per pack July 1 – December 31, 2018 - 69.19 RSD/per pack Ad valorem excise on cigarettes is 33% of the retail price no matter of the period of implementation. The excise tax for cigarillos and cigars has increased steadily being 22.23 RSD/per piece in 2016; 22.58 RSD/per piece in 2017; and 23.26 RSD/per piece in 2018. The excise tax for other tobacco products such as cut tobacco and tobacco for pipes is 43% since October 2016. The base for excise calculation for these tobacco products is retail price per kilogram, and for the products that are in the packages other than 1 kilogram, the excise rate is proportional to the package. |
| Seychelles | AFR | No changes seen from the tax on tobacco products since 2019 | Locally produced cigarettes: Excise tax has been increased from SR.606 to SR. 667 per 200 cigarettes (which corresponds to more than 71% of total retail cost of cigarettes) as from January 2017. Imported Cigarettes: Excise tax has been increased from of SR.667 to SR. 734 per 200 cigarettes as from January 2019. An excise tax increase of 10% was introduced in January 2019. The amendment of excise tax and other information can be downloaded from the link: www.src.gov.sc or Seychelles Trade Portal | Locally produced cigarettes: Excise tax has been increased from SR.606 to SR. 667 per 200 cigarettes (which corresponds to more than 71% of retail cost of cigarettes) as from January 2017. Imported Cigarettes: Excise tax has been increased from of SR.606 to SR. 667 per 200 cigarettes as from January 2017. The amendment of excise tax and other information can be downloaded from the link: www.src.gov.sc or Seychelles Trade Portal |
| Sierra Leone | AFR | Sales tax was 15% before 2010. Until now, in 2017, GST is still at 15%. The 2017 Financial Act (FA) proposed increment of IMPORT DUTY at point of entry From 10%-20% for cigarettes & Remains at 20% for cigars The 2017 FA also introduced: Excise duty from 0-30% recently in 2017 but payment based on sales However it is important to note that Import Duty paid at point of entry, is easier to implement compared to where Excise duty is taxed after sales. ECOWAS has adopted a new legal framework on tobacco taxation. The Directive set minimum the advalorem tax at 50% and a specific Excise tax on tobacco products at 0.02 USD per single stick, 20USD per kilogramme for all other tobacco products. | Sales tax was 15% before 2010. Until now, in 2017, GST is still at 15%. The 2017 Financial Act (FA) proposed increment of IMPORT DUTY at point of entry From 10%-20% for cigarettes & Remains at 20% for cigars The 2017 FA also introduced: Excise duty from 0-30% recently in 2017 but payment based on sales However it is important to note that Import Duty paid at point of entry, is easier to implement compared to where Excise duty is taxed after sales. ECOWAS has adopted a new legal framework on tobacco taxation. The Directive set minimum the advalorem tax at 50% and a specific Excise tax on tobacco products at 0.02 USD per single stick, 20USD per kilogramme for all other tobacco products. | Sales tax was 15% before 2010. Until now, in 2017, GST is still at 15%. The 2017 Financial Act (FA) proposed increment of IMPORT DUTY at point of entry From 10%-20% for cigarettes & Remains at 20% for cigars The 2017 FA also introduced: Excise duty from 0-30% recently in 2017 but payment based on sales However it is important to note that Import Duty paid at point of entry, is easier to implement compared to where Excise duty is taxed after sales. ECOWAS has adopted a new legal framework on tobacco taxation. The Directive set minimum the advalorem tax at 50% and a specific Excise tax on tobacco products at 0.02 USD per single stick, 20USD per kilogramme for all other tobacco products. |
| Singapore | WPR | On 14 Feb 2023, the excise duties on all tobacco products were raised by 15%. The excise duties for Ang Hoon, and beedies were raised to $378/KG from $329/KG. Similarly, the excise duties on unmanufactured tobacco, tobacco refuse and other manufactured tobacco for cigarette making were raised to $446/KG from $388/KG. The excise duties on cigarettes, cigars, cheroots & cigarillos, homogenised or reconstituted tobacco, other smoking tobacco and other manufactured tobacco were raised to $491/KG from $427/KG. The previous duty hike for this group of tobacco products was on 19 Feb 2018. https://www.customs.gov.sg/files/Notification%20of%20Tariff%20Changes%20(14%20Feb%202023).pdf | On 19 Feb 2018, the excise duties on tobacco products were raised by 10%. The excise duties for Ang Hoon, and beedies were raised to $329/KG from $299/KG. Similarly, the excise duties on unmanufactured tobacco, tobacco refuse and other manufactured tobacco for cigarette making were raised to $388/KG from $352/KG. The previous duty hike for this group of tobacco products was on 25 Feb 2013. The excise duties on cigarettes, cigars, cheroots & cigarillos, homogenised or reconstituted tobacco, other smoking tobacco and other manufactured tobacco were raised to $427/KG from $388/KG. The previous duty hike for this group of tobacco products was on 21 Feb 2014. https://www.customs.gov.sg/~/media/cus/files/circulars/corp/2018/circular%20no%20012018%20ver%201.pdf | On 19 Feb 2018, the excise duties on tobacco products were raised by 10%. The excise duties for Ang Hoon, and beedies were raised to $329/KG from $299/KG. Similarly, the excise duties on unmanufactured tobacco, tobacco refuse and other manufactured tobacco for cigarette making were raised to $388/KG from $352/KG. The previous duty hike for this group of tobacco products was on 25 Feb 2013. The excise duties on cigarettes, cigars, cheroots & cigarillos, homogenised or reconstituted tobacco, other smoking tobacco and other manufactured tobacco were raised to $427/KG from $388/KG. The previous duty hike for this group of tobacco products was on 21 Feb 2014. https://www.customs.gov.sg/~/media/cus/files/circulars/corp/2018/circular%20no%20012018%20ver%201.pdf |
| Slovakia | EUR | Answer not provided | Answer not provided | Answer not provided |
| Slovenia | EUR | Report not provided | Report not provided | Minor changes of specific and excise duty in total tax burden of cigarettes, because of new weighted average retail price of cigarettes. Introduction excise for heated tobacco and electronic cigarettes. |
| Solomon Islands | WPR | Report not provided | There has been a 35% increase in excise tax over the past 4 years. (10% in 2014, 10% in 2016,15% in 2017). No increase in excise in 2015. We are considering another increase this year. Currently, there is around approx. 28% of tax in the price of a single roll. Not much changes have been seen in the past two years. | There has been a 35% increase in excise tax over the past 4 years. (10% in 2014, 10% in 2016,15% in 2017). No increase in excise in 2015. We are considering another increase this year. Currently, there is around approx. 28% of tax in the price of a single roll. |
| South Africa | AFR | • Excise duty rate increased by between 5.5 and 6.5 per cent for 2022/23. • Excise duties rate increased in line with expected inflation of 4.9 per cent for 2023/24. | Report not provided | The percentage change in excise tax for cigarette tobacco between 2015/2016 and 2016/2017 was 6.8% (nominal % change) or 0.1% (real % change). For cigarettes this was 6.7% (nominal) or 0% (real %) change between 2015/2016 and 2016/2017. Between 2016/2017 and 2017/2018, the percentage change in excise tax for cigarette tobacco and cigarettes was 8% (nominal % change) or 1.9% (real % change). For the period 2018/19, the nominal change is 8.5% and the real change is 3%. VAT will increase to 15% from 14% as of 1 April 2018. |
| Spain | EUR | El último cambio en la normativa de impuestos especiales desde el último informe se realizó mediante el Real Decreto-ley 3/2016, de 2 de diciembre. El IVA y el recargo de equivalencia no han sufrido variaciones. | El último cambio en la normativa de impuestos especiales desde el último informe se realizó mediante el Real Decreto-ley 3/2016, de 2 de diciembre. El IVA y el recargo de equivalencia no han sufrido variaciones. | El último cambio en la normativa de impuestos especiales desde el último informe se realizó mediante el Real Decreto-ley 3/2016, de 2 de diciembre. El IVA y el recargo de equivalencia no han sufrido variaciones. |
| Sri Lanka | SEA | In increasing trend, attached the document | In increasing trend, attached the document | In increasing trend, attached the document |
| Sudan | EMR | تم زيادة الضرائب ولكن لم يزيد سعر المنتج | تم زيادة الضرائب ولكن لم يزيد سعر المنتج | الضرائب المفروضة على السجائر او منتجات التبغ كانت عالية بنسبة لكل بلاد العالم خل وفى تقديرنا ان هذه الفئات العالية متوافقة تماما ومع توجه منظمة الصحة العالمية الا انه في العام الأخير تم خفض الضرائب |
| Suriname | AMR | Your Q - B84 – is that correct that the latest tax changes were made in 2011? No tax increases have happened since then? (we see later that the prices actually increased) Yes, this is correct. prices actually increased - possibly due to fluctuating exchange rates | Your Q - B84 – is that correct that the latest tax changes were made in 2011? No tax increases have happened since then? (we see later that the prices actually increased) Yes, this is correct. prices actually increased - possibly due to fluctuating exchange rates | Taxation for tobacco products increased since September 5th , 2011, the Parliament increased the specific tax on cigarettes with another 50% as described below: The specific tax of 44 US $ per 1000 cigarettes increased to 66 US$ respectively per 1000 cigarettes, per 500 cigars and per 1kg shag The VAT/Sale tax on each package of tobacco product is 10%, which is included in the retail price. |
| Sweden | EUR | - The tax rate has increased slightly every year (between 0.65% and 1.82%) with a larger increase between 2022 and 2023 (around 8,5 %) - A new tax has been added for “other tobacco” – tobacco that is not a part of a living plant and that is not taxed as another tobacco product | The tax rates are increasing, more information is available on page 182 in the following publication: https://www.regeringen.se/4ad5e6/contentassets/eab5f519d5ad4ade95b02390c700b2ff/berakningskonventioner-2020.pdf but there is no direct relation between excise duty rate and generated income for the state (more information is available on page 183 in the publication above) as the consumption may go down when the price goes up. | Small differences between 2016 and 2018. |
| Syrian Arab Republic | EMR | لا يوجد أي تغيير على الضرائب المفروضة على منتجات التبغ في الفترة الاخيرة | لا يوجد أي تغيير على الضرائب المفروضة على منتجات التبغ في الفترة الاخيرة | Answer not provided |
| Tajikistan | EUR | Report not provided | Report not provided | Report not provided |
| Thailand | SEA | On 1st October 2021, Tobacco tax structure has been revised by adjusting the tier up from 60 THB to 72 THB and the Ad Valorem rate for lower tier from 20% to 25% also upper tier from 40% to 42%. Moreover, the specific rate has been increase from 1.20 THB/stick to 1.25tHB/stick. Fiscal Year 2022, Tobacco Tax revenue was 59,784.31 mil THB, comparing with FY2021 lower at the amount of 4,415.35 mil THB or lower by 6.87%. | On 16th September 2017, Excise Tax Act has been fully enforced in the purpose to readjust base of tax calculation in accordance with the law. Tax collection totaled 67,410.24 million baht; a decrease of 1,137.93 million baht or 1.66%, which is lower than the amount defined in the estimate documentation for 4,589.76 million or 6.37%. | There was an increase in tobacco tax rate on February 9, 2016. And there was a tax system reformation in September 2017. |
| Timor-Leste | SEA | Report not provided | Report not provided | Answer not provided |
| Togo | AFR | Tendance à la hausse nous sommes passés de 45% en 2018 à 50 % en 2019 à 150% de 2020 à 2021 puis 50% en 2022 et 100% en 2023 | Tendance à la hausse nous sommes passés de 45% en 2018 à 50 % en 2019 | stable depuis 2014 |
| Tonga | WPR | The trend of taxation continues to increase over the past years. | The trend of taxation continues to increase over the past years. | The trend of taxation continues to increase over the past years. As of 2017 new taxation increase that came into effect in July, the excise tax on imported cigarette increase from TOP$380/1000 sticks to $450; and locally produced cigarettes from $280 to $350. |
| Trinidad and Tobago | AMR | 1 USD = TTD $6.77 Taxes on tobacco products were increased to 20% in 2020. | 1 USD = TTD $6.77 Taxes on tobacco products have not been increased since 2016. | 1 USD = TTD $6.77 Taxes on tobacco products have been increased in the past two years by 15% in excise tax. |
| Tunisia | EMR | En moyenne. augmentation annuelle de 0.500 DT / paquet | Answer not provided | Les produits du tabac précédemment cités supportent les quatre taxes (TVA, DC, MS, FNE). Les taxes nont pas subi de variation depuis Juillet 2012 |
| Türkiye | EUR | There is an increasing trend in taxation for tobacco products. | There is an increasing trend in taxation for tobacco products. Taxes and tax revenue stemming from tobacco products have both increased | There is an increasing trend in taxation for tobacco products. Taxes and tax revenue stemming from tobacco products have both increased |
| Turkmenistan | EUR | Answer not provided | Новый налог на табачные изделия был введен 01.12.2018 г.; тенденция- увеличение налогов на табачные изделия по сравнению с 2017 г. на 25% | Начиная с 2017 года налогообложение табачных изделий ежегодно увеличивается на 25% |
| Tuvalu | WPR | conversion of soley import to combination excise/import; with increase in 2017-18 | conversion of soley import to combination excise/import; with increase in 2017-18 | Report not provided |
| Uganda | AFR | Report not provided | Report not provided | Report not provided |
| Ukraine | EUR | 1) equal taxation rates for cigarettes, HTP sticks and cigarillos 2) annual increase of 20% of the specific tax automatically applied, based on the legislation adopted in 2019. 3) application of the taxation of HTP sticks per 1000 sticks with the same rates as for cigarettes (from 2021) | In 2015-2017 minimum specific tax for filter cigarettes increased from 304.11 to 596.05 UAH per 1000 cigarettes. | In 2015-2017 minimum specific tax for filter cigarettes increased from 304.11 to 596.05 UAH per 1000 cigarettes. |
| United Arab Emirates | EMR | هناك ضريبة ادخال جمركي على منتجات التبغ و بداية من أكتوبر 2017 تم فرض ضريبة نوعية (إنتقائية) بنسبة 100% من سعر البيع للمستهلك بالإضافة الي خضوع جميع منتجات التبغ لضريبة القيمة المضافة 5% | هناك ضريبة ادخال جمركي على منتجات التبغ و بداية من أكتوبر 2017 تم فرض ضريبة نوعية (إنتقائية) بنسبة 100% علي سعر البيع للمستهلك بالإضافة الي خضوع جميع منتجات التبغ لضريبة القيمة المضافة 5% | هناك ضريبة ادخال جمركي على منتجات التبغ و بداية من أكتوبر 2017 تم فرض ضريبة نوعية (إنتقائية) بنسبة 100% علي سعر البيع للمستهلك بالإضافة الي خضوع جميع منتجات التبغ لضريبة القيمة المضافة 5% |
| United Kingdom of Great Britain and Northern Ireland | EUR | In the Spring 2020 Budget, the UK Government committed to continuing the tobacco duty escalator, which increases duty on all tobacco products in line with the Retail Price Index (RPI) +2% at each Budget, until the end of the current Parliament. In the Autumn 2021 Budget, the duty rate on all tobacco products was increased by 2% above the RPI. The duty rate on hand-rolling tobacco increased by an additional 4% to 6% above RPI and the Minimum Excise Tax on cigarettes by an additional 1%, to 3% above RPI inflation. | In the Autumn 2018 Budget, the UK Government announced the duty rate on all tobacco products will continue to increase by 2% above Retail Price Index (RPI) inflation. It was also announced that hand-rolling tobacco will rise by an additional 1%, to 3% above RPI inflation this year. It also sets the rate for the new category of tobacco product, tobacco for heating, at the same rate applicable to hand rolling tobacco. Minimum Excise Tax for cigarettes was set at £293.95 per 1,000 cigarettes, with effect from 29th October 2018. | In the 2017 Autumn Budget, the UK Government announced that duty rates on all tobacco products would increase by two percentage points above retail price index inflation until the end of this Parliament. Hand rolling tobacco has increased by an additional one percentage point. These changes came into effect on 22 November 2017. Minimum Excise Tax for cigarettes was set at £280.15 per 1,000 cigarettes, with effect from 22 November 2017. This has caused retail prices to increase. https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates |
| United Republic of Tanzania | AFR | Report not provided | An increase | An increase |
| Uruguay | AMR | La imposición sobre los productos de tabaco en nuestro país ha mostrado una evolución por debajo de la inflación en los 3 últimos aumentos: enero 2021, enero 2022 y enero 2023. | La imposición sobre los productos de tabaco en nuestro país en los dos últimos años (2019 y 2020), se ha basado en un aumento anual del impuesto específico prácticamente igual al incremento de la inflación del año anterior. En los últimos dos años, se han producido 2 aumentos de impuestos: Enero 2019 Enero 2020 | Desde el último informe se han producido 2 aumentos de impuestos: - Diciembre 2016 - Diciembre 2017 |
| Uzbekistan | EUR | В Узбекистане ставки акцизного налога на табачную продукцию до конца 2020 года ежегодно пересматривались решениями Президента Республики Узбекистан, исходя из динамики цен и объема реализации продукции, в том числе при импорте. Начиная с конца 2020 года ставки акцизного налога на табачную продукцию устанавливаются Налоговым кодексом Республики Узбекистан. В стране в период 2020-2021 гг. средневзвешенная доля акцизных налогов в розничной цене сигарет составила в пределах 31.5% - 32.3%. Это намного ниже уровня, рекомендуемого ВОЗ, согласно которой доля акцизных налогов на табачные изделия должна быть не менее 70% от розничной цены. | Report not provided | Report not provided |
| Vanuatu | WPR | There was an increase in duty and excise on the importation of cigarettes past three years . this was implemented by Vanuatau Customs | Since 2016, there has not been any increase in duty rates and excise on the importation of cigarettes. this is in relation to all commodities on chapter 24 of the harmonized commodities description system used by Vanuatu customs | Report not provided |
| Venezuela | AMR | Report not provided | Trend: El impuesto aplicado es advalorem por lo cual se ajusta automaticamente en la medida que aumenta el precio de los productos de tabaco, manteniendo un impacto fiscal del 74% sobre el nuevo valor. | Report not provided |
| Viet Nam | WPR | Ad valorem price excise tax rate increase to 75% of factory price | Ad valorem price excise tax rate increase to 75% of factory price | Excise tax Increases from 65% to 70% of factory price |
| Yemen | EMR | لا يوجد أي تغيير | Report not provided | لا يوجد أي تغيير |
| Zambia | AFR | Report not provided | Report not provided | Answer not provided |
| Zimbabwe | AFR | Report not provided | Answer not provided | Answer not provided |