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. 2022 Oct 12;46:e175. doi: 10.26633/RPSP.2022.175

TABLE 1. Types of excises applied on HTPs, 2022.

Type of excise

Countries (or territory)

Specific excise

 

Base unit: kg of tobacco

Albania, Austria, Belarus, Bosnia and Herzegovina, Bulgaria, Canada,a Croatia, Cyprus, Czechia, Denmark, Estonia, Greece, Iceland, Indonesia,b Ireland, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Montenegro, Morocco, Netherlands, New Zealand, North Macedonia, Pakistan, Romania, Russian Federation, Serbia, Slovakia, Slovenia, Sweden, United Kingdom

Base unit: sticks

Armenia, Azerbaijan, Hungary, Italy, Japan, Jordan, Peru, Philippines, Republic of Korea, Republic of Moldova,c South Africa, Ukraine,c United States of Americad

Ad valorem excise

 

Base: retail price

Costa Rica, Ecuador, Paraguay,e Spain, Switzerland

Base: retail price exclusive of excise and VAT

Saudi Arabia,e United Arab Emiratese

Mixed system

 

Base unit for specific: kg of tobacco

Finland, France, Germany, Poland,

Base unit for ad valorem: retail price

Portugal

Base unit for specific: sticks

Colombia,e Georgiae

Base unit for ad valorem: retail price

 

Base unit for specific: sticks

Israel,e Palestinian territoriese

Base unit for ad valorem: wholesale price

 

Notes:

a

This refers to the federal tax applied on HTPs in Canada. Additionally, provinces have opted to include additional specific excise taxes. Most provinces include another specific excise tax that uses gram as a base unit, except for British Columbia, where a specific excise tax per stick with the same rate as cigarettes is implemented, and Saskatchewan, which implements a specific excise tax per stick with a lower rate than cigarettes.

b

Starting January 2022, the tax structure changed in Indonesia from an ad valorem imposed on the price of HTPs to a specific tax based on the content in tobacco weight.

c

In the Republic of Moldova and Ukraine, the rate is the same as the minimum excise on cigarettes per 1 000 pieces.

d

This refers to the federal tax applied on HTPs in the United States of America. A number of states also apply a state-level excise tax on those products.

e

In Colombia, Georgia, Israel, the Palestinian territories, Paraguay, Saudi Arabia, and United Arab Emirates, the applicable excise rate is the same as the one applied for cigarettes.

Sources: WHO Technical Manual on Tobacco Tax Policy and Administration 2021 (4). TobaccoIntelligence, November 2021 (13). Indonesia’s Ministry of Finance regulation 193/PMK.010/2021 (14). Taxes on heat not burn cigarettes in Canadian jurisdictions (15). Paraguay Law 6380 of 2019 (16). Ecuador Internal Tax Regime Law 2020 (17). Costa Rica Gazette 12 of 20 January 2022 (18). Peru Ministerial Resolution 035 of 2021 (19).