Indicator Report

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Party 2020 2018 2016 Region
Afghanistan increased from 10 % from 2013 to 20 % in 2015 (100%) tariff base increased from 10 % from 2013 to 20 % in 2015 (100%) tariff base increased from 10 % from 2013 to 20 % in 2015 (100%) tariff base WHO Eastern Mediterranean Region
Albania Report not provided Report not provided Report not provided WHO European Region
Algeria 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 La taxe a augmentée de 10 % en 2016 par rapport à 2015 Loi de finance 2015 WHO African Region
Angola El aumento se dio del 65% al 80% El aumento se dio del 65% al 80% Answer not provided WHO African Region
Antigua and Barbuda Answer not provided Report not provided Answer not provided WHO Region of the Americas
Armenia 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 Report not provided WHO European Region
Australia 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. In 2013, Australia introduced four annual 12.5% stages increases in excise and excise-equivalent customs duty on tobacco and tobacco-related products. The first commenced on 1 December 2013, the second and third commenced on 1 September 2014 and 1 September 2015, respectively and the final increase will occur on 1 September 2016. These increases are in addition to the change to bi-annual indexation of tobacco products (from Consumer Price Index to Average Weekly Ordinary Time Earnings), which took effect from 1 March 2014. In May 2016, Australia announced a further four annual 12.5% increases in tobacco excise and excise equivalent customs duties, to take effect from 1 September 2017. 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. WHO Western Pacific Region
Austria 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. In 2014 and 2015 for cigarettes the specific excise duty rate was increased, the ad valorem element was lowered slightly. For fine cut tobacco both the ad valorem tax and the minimum taxation were increased. WHO European Region
Azerbaijan 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. In 2014 Excise Tax rate for tobacco products produced in the Azerbaijan Republic was changed. In past all tobacco products produced in the Azerbaijan Republic had 12.5% of retail price rate. Recently Excise Tax rate have changed as follow: 190.3.7. cigars, cut-end cigars, and cigarillos (slim cigars) - 10.0 manats for 1000 pcs.; 190.3.8. cigarettes made of tobacco and their substitutes - 4,0 manats for 1000 pcs. In 2015 Import duty rate for imported tobacco products in the Azerbaijan Republic was changed. In past all imported cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes had 1.8 US$ per 1000 sticks rate. Recently Import duty rate have changed as follow: Cigars, cut-end cigars, and cigarillos consisting of tobacco - 10.0 manats for 1000 pcs.; Cigarettes consisting of tobacco - 4,0 manats for 1000 pcs. WHO European Region
Bahamas Report not provided Report not provided The taxation as a percentage or purchase price has risen since the last report as the Tobacco Excise Stamp Tax Act was brought into force in 2014. WHO Region of the Americas
Bahrain (Kingdom of) 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. Negotiation is still going on between Gulf Counsel Countries to add other types of taxes such as sales tax and special taxes on harmful goods. In Bahrain, special fees were added on tobacco products starting February 2016, however, reports on such data are not available WHO Eastern Mediterranean Region
Bangladesh Answer not provided Answer not provided In case of Cigarette (Low) total tax incidence (VAT + SD) increased by 11%. In case of Cigarette (High) and Cigarette (Premium) total tax incidence was increased by 4.0% and 4.0% respectively in comparison to last report. The price slab for Cigarette (medium) has been abolished. So, in a short, the tax incidence has increased. WHO South-East Asia Region
Barbados A combination of excise tax and value added tax are applied to tobacco products A combination of excise tax and value added tax are applied to tobacco products A combination of excise tax and value added tax are applied to tobacco products WHO Region of the Americas
Belarus 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%. Повышение ставок акцизов WHO European Region
Belgium 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 Cigars: same taxation since 1st January 2007 Cigarettes: Taxation since 1st January 2014: 50,41 % of the retail price and 23,5914 euro per 1.000 cigarettes Taxation since 1st January 2015: 45,84 % of the retail price and 36,8914 euro per 1.000 cigarettes Taxation since 1st January 2016: 45,84 % of the retail price and 39,2200 euro per 1.000 cigarettes Smoking tobacco: Taxation since 1st January 2014: 31,50 % of the retail price and 14,5000 euro per kilogram Taxation since 1st January 2015: 31,50 % of the retail price and 16,5000 euro per kilogram Taxation since 1st January 2016: 31,50 % of the retail price and 23,7000 euro per kilogram WHO European Region
Belize Specific Tax 0.00% Advalorem Excise 0.00% Sales Tax 11.1% Import Duty 0.00% Other Taxes 26.00% Report not provided Specific Tax 0.00% Advalorem excise 0.00% Sales Tax 11.11% Import Duty 0.00% Other taxes 26.00% WHO Region of the Americas
Benin 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 Answer not provided WHO African Region
Bhutan Answer not provided Answer not provided Answer not provided WHO South-East Asia Region
Bolivia (Plurinational State of) Answer not provided Answer not provided Report not provided WHO Region of the Americas
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. As of 1 January 2015, enforced specific tax for cigarettes 42% and VAT 17 % WHO European Region
Botswana 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. Report not provided WHO African Region
Brazil We expect to maintain the taxation policy at high levels. We expect to maintain the taxation policy at high levels. We expect to maintain the taxation policy at high levels. WHO Region of the Americas
Brunei Darussalam 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 Report not provided WHO Western Pacific Region
Bulgaria 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. 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. WHO European Region
Burkina Faso Answer not provided Answer not provided Answer not provided WHO African Region
Burundi 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 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 . WHO African Region
Cabo Verde 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% En 2017, le teaux de droit à limportation - DI a été augmenté de 10% WHO African Region
Cambodia 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. Report not provided WHO Western Pacific Region
Cameroon 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 Answer not provided WHO African Region
Canada 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. Federal excise duty rates for tobacco products increased in February 2014. During this reporting period, the rate of GST was unchanged. Provincial/ territorial tobacco tax rates either increased or stayed the same. To ensure that they retain their real value in the future, federal excise duty rates are indexed to Canada’s Consumer Price Index and will be automatically adjusted accordingly every five years, starting in 2019. WHO Region of the Americas
Central African Republic Report not provided Report not provided Report not provided WHO African Region
Chad 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. Report not provided WHO African Region
Chile 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. 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. WHO Region of the Americas
China 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。 2015年5月,中国将卷烟批发环节从价税税率由5%提高至11%,并加征0.005/支的从量税,使得中国卷烟流转税税负水平提高了8%左右。 WHO Western Pacific Region
Colombia 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. Cada cajetilla de cigarrillos (20 unidades) paga a favor de los departamentos (nivel sub-nacional), por impuesto al consumo, un valor específico que se actualiza cada año, además de una sobretasa del 10% de la base gravable que certifica cada año la Dirección de Apoyo Fiscal (DAF) del Ministerio de Hacienda, a partir del Precio de Venta al Público (PVP) certificado por el DANE. Los PVP y la base de la sobretasa a pagar en 2016 se pueden consultar en: http://www.minhacienda.gov.co/portal/page/portal/HomeMinhacienda/asistenciaentidadesterritoriales/Impoconsumo/Impoconsumos/Certificacion%2005%20de%202015.pdf Por ejemplo, para la marca Mustang Azul en 2015 tenemos: PVP=$2.708 Impuesto específico: $658.95 Sobretasa= $235.7; Total Impuesto: $894.65 que corresponde a un 33% En este valor no se incluye IVA ni derechos de importación. El IVA se regula en el Estatuto Tributario Nacional y sus ingresos forman parte de los ingresos corrientes la Nación. De acuerdo con el artículo 420 del Estatuto Tributario Nacional, la venta e importación de cigarrillos y tabaco elaborado (nacionales y extranjeros), están gravados a la tarifa general del impuesto que es del 16%. En resumen: El Impuesto al consumo de tabaco en Colombia, está conformado por: - Específico (en pesos por cajetilla de 20 unidades o proporcional, y actualizado anualmente en función del Índice de Precios al Consumidor). - Ad valorem denominado sobretasa, que corresponde al 10% sobre un precio base de referencia. - Impuesto al valor agregado (IVA): 16% del precio base de referencia. Esta estructura impositiva está vigente desde julio de 2010 (Ley 1393 de 2010). WHO Region of the Americas
Comoros Answer not provided Answer not provided Report not provided WHO African Region
Congo 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 See more details in the 2015 needs assessment report (attached). For unknown reasons, in the Law of finance of 2014, the specific tax was reduced from 50 FCFA per cigarette pack in 2013 to 40 FCFA per cigarette pack in 2014. According to the Ministry of Finance, in 2013 the specific tax only applied to tobacco, and in 2014 the tax also applies to alcoholic drinks and all soft drinks. WHO African Region
Cook Islands 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. Tobacco/cigarettes duty has increased and will continue to increase 5% each year. WHO Western Pacific Region
Costa Rica 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 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). Mediante resolución RES-DGH-0010-2015 de las catorce horas con treinta minutos del cuatro de marzo del dos mil quince se actualiza dicho impuesto de 21,88 colones a 22,65 colones. WHO Region of the Americas
Côte d'Ivoire 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. la diversité du taux applicable aux différents produits du tabac a été abandonnée au profit de lapplication dun taux unique à tous les types de tabac. Par ailleurs un prix minimum aux fins dimposition des tabacs a été fixé à 15000 francs les 1000 cigarettes et à 20000 francs les 1000 cigarettes pour les cigarettes importées. WHO African Region
Croatia 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). The most popular price category for cigarettes in 2015. was 21,00 HRK/package (2,75 €; 1€ =7,64 HRK according to rate published in the Official Journal of the European Union - C 324 of 02/10/2015). The share of total excise duty in retail price (21, 00 HRK) was 61,71%. The share of total excise duty and VAT in retail price (21, 00 HRK) was 81,71%. According to Article 75 (7) of the Excise duty Act (OG 22/2013, 32/2013, 81/2013, 100/2015 and 120/2015) 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 2015. was 1144,64 HRK (149,82 €)/1000 cigarettes (1€ =7,64 HRK according to rate published in the Official Journal of the European Union - C 324 of 02/10/2015), excise yield 87,04 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 58,09% of the WAP. It was determined that WAP for 2014. was 1106,20 HRK (144,74 €)/1000 cigarettes (1€ =7,6425 HRK according to rate published in the Official Journal of the European Union - C 344 of 02/10/2014), excise yield 81,03 €/1000 cigarettes of the WAP and overall minimum excise duty (specific+ad valorem) 55,98% of the WAP. Trends: In last report we provided trends in taxation of manufactured tobacco from 2010. till 2014. In 2015. Croatia increased the amount of excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco. 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 43/2015) which entered into force on 18. April 2015., specific excise duty amounts 230,00 HRK (30,10 €) per 1000 cigarettes and ad valorem 38 % of retail selling price. Minimum excise duty amounts 648,00 HRK (84,82€) 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 43/2015) which entered into force on 18. April 2015., specific excise duty amounts 550,00 HRK (71,99 €) per 1 kg. Other smoking tobacco According to Regulation on the excise duty rates charged on cigarettes, fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 43/2015) which entered into force on 18. April 2015. , specific excise duty amounts 500,00 HRK (65,45 €) 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 (78,53€) per 1000 pieces. 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 (143,98€) per 1000 pieces 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 (78,53€) per 1000 pieces 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 (28,78€) per 1000 pieces. 1€ =7,64 HRK according to rate published in the Official Journal of the European Union - C 324 of 02/10/2015. WHO European Region
Cyprus 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. The taxation for tobacco products in the past two years (2014-2015) has not changed. WHO European Region
Czech Republic 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. The excise duty rates on all tobacco products have been increased since the last report in 2014. In the case of cigarettes, the minimum excise duty rate has increased by 12 %, the excise duty rate on fine cut tobacco and other smoking tobacco by 19 % and the tax rate on cigars by 22 %. Moreover, a new tax on raw tobacco corresponding to the excise duty rate on fine cut tobacco was introduced in July 2015. In the coming years, excise tax will be gradually increased according to the legally binding timetable. WHO European Region
Democratic People's Republic of Korea 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 Report not provided WHO South-East Asia Region
Democratic Republic of the Congo 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. R/ A la hausse. WHO African Region
Denmark 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 Increased revenue since 2014 WHO European Region
Djibouti 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 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 WHO Eastern Mediterranean Region
Dominica Report not provided Report not provided Taxation on tobacco products have increased by 10% from the last report. Please note that Ecuador has specific tax for cigaretts and ad valorem tax for other tobacco products. Therefore, the correct answer for B82, which refers to tobacco products in general, is "combination of specific and ad valorem taxes". Nonetheless, it is not a combination in each product since cigaretts have only specific tax and other tobacco product have only ad valorem tax. WHO Region of the Americas
Ecuador 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%. En Ecuador la carga impositiva en relación al precio de venta al público vigente hasta diciembre de 2015 de la marca de cigarrillo más vendido (Líder) corresponde al 73,02% (el PVP fue $4,25USD por cajetilla de 20 unidades, del cual $2,65USD se pagó por impuesto a consumos especiales y $0,45 se pagó por impuesto al valor agregado, sumando un total de $3,10USD que se pagaron por impuestos). A partir del 01 de diciembre del 2011, el Estado Ecuatoriano gravó con una tarifa específica de USD 0,08 por cigarrillo, tarifa que se modifica de manera semestral mediante resolución expedida por el Servicio de Rentas Internas, la tarifa actual es de USD 0,1396 por unidad, la tarifa hasta diciembre de 2015 fue de 0.1324 por unidad. En el caso de productos del tabaco y sucedáneos del tabaco, éstos se encuentran gravados con una tarifa ad valorem del 150%. WHO Region of the Americas
Egypt Answer not provided Answer not provided Answer not provided WHO Eastern Mediterranean Region
El Salvador 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. Answer not provided WHO Region of the Americas
Equatorial Guinea Answer not provided Answer not provided Answer not provided WHO African Region
Estonia Tha tax has risen: 2017 8%, 2018 8% and 2019 10%. In 2015 the excise was not raised, 2016was raised 8% and 2017 8% In 2014 there was a raise of 6 %. In 2015 the excise was not raised. WHO European Region
Eswatini Report not provided Report not provided Answer not provided WHO African Region
Ethiopia Report not provided Report not provided Report not provided WHO African Region
European Union 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 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 WHO European Region
Fiji Annual excise tax increase since 2012 through (including) 2018-19 FY only. NO increase in 2019-2020. Report not provided Report not provided WHO Western Pacific Region
Finland 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. Tax rates on tobacco have been increased 2014 by on average 10% and in 2015 by on average 9 %. The tax rates will further be increased in 2016 and 2017 by altogether four times, totalling on average 24 %. The new tax rates for 2016 and 2016 are already implemented in the relevant tax law. WHO European Region
France 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). Hausse de la fiscalité en 2014 (tous produits) et 2015 (cigares uniquement) WHO European Region
Gabon 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. Voir Ministère de léconomie WHO African Region
Gambia 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. WHO African Region
Georgia 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 During past two years excise on tobacco products is increasing step by step. namely: - from January 2015 excise tax on filtered cigarettes (20 sticks) increased by 0.15 GEL, on no-filtered cigarettes (20 sticks) by 0,05 GEL. From July 2015 so called combined excise system was introduced (on filtered and non-filtered cigarettes) ad valorem component of combined excise system was 5% of the retail price. from January 1, 2016 specific excise increased: - on filtered cigarettes (20 sticks) by 0.2 GEL -on non-filtered cigarettes (20 sticks) by 0.05 GEL - on cigars (1 stick) and cigarillos (20 sticks) - by 0.4 GEL - on tobacco for pipe, chewing and smelling tobacco (1 kg) by 5 GEL -on filtered and non-filtered cigarettes ad valorem component increased from 5% to 10% of retail price. according to the article 199 of the Tax Code of Georgia, from July 1, 2016 tobacco products will not be free from import duty anymore. WHO European Region
Germany 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 Grandual increase of tobacco duties on annual basis on 1st January 2012, 1st January 2013, 1st January 2014 and 1st January 2015 WHO European Region
Ghana 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 Increase of Ad valorem taxation from 150% in 2014 to 175% in 2016 WHO African Region
Greece 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. 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. During the past two years the taxation for tobacco products in Greece remained stable. It is expected to increase very soon with the new taxation law in Greece as a result of the negotiations between Greece and the IMF. WHO European Region
Grenada 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 Answer not provided WHO Region of the Americas
Guatemala 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 WHO Region of the Americas
Guinea Report not provided Report not provided Limposition actuelle est juste la TVA qui est de 18 % WHO African Region
Guinea-Bissau 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. Answer not provided WHO African Region
Guyana 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 There is an increase in price of approximately USD 30 cents annually WHO Region of the Americas
Honduras 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%. 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%. WHO Region of the Americas
Hungary 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 Minimum excise duties issued at cigars, cigarillos, Ad valorem taxation eliminated from cut tobacco taxation. The specific and minimum excise duties were increased in 2015 (+25,6% and +12,36%) above inflation. Meanwhile the ad valorem tax percentage of cigarette reduced with 6 points from 31 to 25 WHO European Region
Iceland 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. 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. WHO European Region
India 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 Excise tax has been increased progressively every year in the budget. However there is no increase in the rate of tax on Bidis since the last reporting instrument. In addition states have also imposed the VAT on tobacco products, which is being raised each year. WHO South-East Asia Region
Iran (Islamic Republic of) 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 There has been a declining trend in taxation for tobacco products. WHO Eastern Mediterranean Region
Iraq 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. There is a great development on the subject of taxes on tobacco products and this may be appear in next few days. WHO Eastern Mediterranean Region
Ireland 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. 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. On 1 May 2012 a minimum excise duty was introduced for cigarettes. The minimum excise duty on cigarettes is currently €307.61per thousand in respect of cigarettes sold by retail, if this amount is greater than the rate of tax calculated in accordance with the specific and ad valorem excise duty rate outlined in B83 above Trends in taxation/changes in rates of excise duty on tobacco products are outlined here: With regard to cigarettes for the period 16 Oct 2013 -14 Oct 2014 (a) Specific excise duty: €241.83 per thousand together with Ad valorem excise duty of 8.72 per cent of the price at which the cigarettes are sold by retail. Or (b) €275.62 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a). And for the period 15 Oct 2014 -13 Oct 2015 (a) Specific excise duty: €255.69 per thousand together with Ad valorem excise duty of 8.85 per cent of the price at which the cigarettes are sold by retail. Or (b) €289.98 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a). And for the period 14 Oct 2015 –present (a) Specific excise duty: €271.96 per thousand together with Ad valorem excise duty of 9.20 per cent of the price at which the cigarettes are sold by retail. Or (b) €307.61per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a). 16 Oct 13-14 Oct 2014 15 Oct 14 -13 Oct 2015 14 Oct 15 -present Cigars €271.337 per kilogram €295.350 per kilogram €315.359 per kilogram Fine cut Tobacco for rolling cigarettes €228.868 per kilogram €273.177 per kilogram €291.683 per kilogram Other smoking tobacco €188.243 per kilogram €204.902 per kilogram €218.783 per kilogram WHO European Region
Israel Report not provided Report not provided Report not provided WHO European Region
Italy 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 . From 1st August 2014: the base rate for calculating excise duty on cigarettes has been increased from 58.5% to 58.6% and the minimum excise duty has been fixed at € 126.80 per 1000 cigarettes; the minimum excise duty on fine cut tobacco for cigarettes was set at 108 € / kg. From 1st January 2015 the base rate for calculating excise duty on cigarettes has been increased from 58.6 to 58.7%, the rate of the specific component of the excise has been increased from 7.5% to 10%, the ad valorem component has been calculated referring to WAP (not to MPPC) and has been introduced a minimum tax charge (Excise duty + VAT) of € 170 per 1000 cigarettes; The minimum excise duty on fine cut tobacco for cigarettes was increased from 108 € / kg to 115 € per kg . For Cigars and cigarillos a minimum excise duty of 25 € per conventional Kg. WHO European Region
Jamaica 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) There was an increase in taxes in 2015 by 14.5% ($10.50 to $12.00 per stick) WHO Region of the Americas
Japan 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 Answer not provided WHO Western Pacific Region
Jordan 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 تم رفع ضريبة المبيعات الخاصة مقطوعة من 300 فلس الى 420 فلس عام 2014 والضريبة الخاصة على المعسل من 300 فلس الى 450 فلس لكل 100 غم والتمباك من 300 فلس لتصبح 1000 فلس لكل 100 غم WHO Eastern Mediterranean Region
Kazakhstan В соответствии с Налоговым кодексом с 1 января по 31 декабря 2017 года действовали унифицированные ставки акцизов на табачные изделия и с 1 января 2015 года по 2017 год включительно увеличение ставки акциза составило 59%. Report not provided WHO European Region
Kenya Answer not provided Answer not provided Answer not provided WHO African Region
Kiribati 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 WHO Western Pacific Region
Kuwait 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. The decision on specific tax added to the custom tax has been agreed upon but not yet impemented WHO Eastern Mediterranean Region
Kyrgyzstan Report not provided Report not provided За 2011-2014 годы ставки АН были увеличены 4 раза, что привело к 5 кратному увеличению дохода Государства в 2014 году, с 1 июля 2014 года единственный производитель сигарет ОАО "Реемстма Кыргызстан" был закрыт. Однако в 2014 году увеличился импорт сигарет от 4 499,4 млн. штук до 7 265,2 млн. штук. Внутреннее производство - 507 млн штук сигарет, а экспорт 645 млн. штук сигарет, имело место также ре-экспорт сигарет. С 1 июня 2015 г. был переход только на специфическое налогообложение, при этом ставки АН на сигареты (и сигар) увеличены более чем в 2 раза по сравнению с 2014 годом, что привело (по предварительным данным Национального статистического комитета КР за 2015 год) к уменьшению Импорта от 7 265,2 млн. штук в 2014 году до 4 268 млн. штук сигарет (сигар) в 2015 году, при этом ре-экспорт составил 904,1 млн. штук сигарет(сигар), при производстве - 0,0 штук. Однако, надо учесть следующий момент: Кыргызская Республика вступила в Евразийский экономический союз (ЕАЭС) в 2015 году, таможенные границы Кыргызстана для 4-х остальных государств- членов ЕАЭС открыты, и возможно определенная часть Импорта сигарет остается не учтенным. WHO European Region
Lao People's Democratic Republic Answer not provided Answer not provided Answer not provided WHO Western Pacific Region
Latvia 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. As specified in point 2.8.3., Excise duty on cigarettes consists of 2 parts- specific rate and percentage rate and the minimum level of excise duty is applied for cigarettes (as of 1st January 2014- 79.86 EUR per 1000 pieces; as of 1st July 2014- 85.6 EUR per 1000 pieces, as of 1st July 2015- 89.8 EUR per 1000 pieces. Specific rate and minimum level of excise duty for cigarettes are increased, the percentage rate- reduced). WHO European Region
Lebanon No change No change No change WHO Eastern Mediterranean Region
Lesotho 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 Report not provided WHO African Region
Liberia Taxation percentage sourced from the Country report on the global tobacco epidemic, 2017. Taxation percentage sourced from the Country report on the global tobacco epidemic, 2017. Taxation percentage sourced from the Country report on the global tobacco epidemic, 2017. WHO African Region
Libya تم تخفيض الضرائب مند عام 2011 مع 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 WHO Eastern Mediterranean Region
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. For smoking tobacco Standart 21 percent VAT rate is applied. 1. In order to implement EU acquis requirements in respect of cigarettes, the excise duty rate was increased gradually from 2012 by 5 percent (in order to avoid substitution effect in respect of cigarettes as well it was increased excise duty rate for cigars and cigarillos by 5 percent). 2.In order to implement EU acquis requirements excise duty rate for other smoking tobacco was increased from 2015. WHO European Region
Luxembourg légère hausse Taux vers la hausse Answer not provided WHO European Region
Madagascar 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 Answer not provided WHO African Region
Malaysia 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. Answer not provided WHO Western Pacific Region
Maldives -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. -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. WHO South-East Asia Region
Mali La tendance est à la hausse depuis la présentation du dernier rapport La tendance est à la hausse depuis la présentation du dernier rapport La tendance est à la hausse depuis la présentation du dernier rapport WHO African Region
Malta Excise Duty has increased each year for 2016 & 2017, for all tobacco products. VAT and Import Duty have remained the same. Excise Duty has increased each year for 2016 & 2017, for all tobacco products. VAT and Import Duty have remained the same. Excise Duty has increased each year, for 2014 & 2015, for all tobacco products. VAT and Import Duty have remained the same. WHO European Region
Marshall Islands Answer not provided Answer not provided Answer not provided WHO Western Pacific Region
Mauritania Augmentation progressive, mais avec un impact limité sur le prix de vente Augmentation progressive, mais avec un impact limité sur le prix de vente Answer not provided WHO African Region
Mauritius -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 In 2014, there was a 5% increase in the excise duty while in 2015, there was no tax increase on tobacco products. WHO African Region
Mexico 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. Se ha mantenido sin cambios desde 2013 WHO Region of the Americas
Micronesia (Federated States of) 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. WHO Western Pacific Region
Mongolia 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. Report not provided WHO Western Pacific Region
Montenegro 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. Excise tax on cigarettes is paid as a specific excise tax determined per 1000 pieces and as proportional excise tax which is determined as a percentage of the retail price. In attachment is excise calendar which prescribes amount of specific and proportional excise tax on cigarettes for period from 2015 until 2019 year. Specific excise tax on cigarettes from Article 47 of the Act is paid for 1,000 pieces, including: 1) from 1 November 2014 to 31 March 2015 in the amount of 19.00 euros, 2) from 1 April 2015 to 31 March 2016 in the amount of 20.00 euros, 3) from 1 April 2016 to 31 March 2017 in the amount of 22.00 euros, 4) from 1 April 2017 to 31 March 2018 in the amount of 24.00 euros, 5) from 1 April 2018 to 31 March 2019 in the amount of 26.00 euros. (2) Ad valorem excise tax on cigarettes from Article 47 of the Act is paid from the retail price of cigarettes: 1) from 1 November 2014 to 31 March 2015 35% 2) from 1 April 2015 to 31 March 2016. 34% 3) from 1 April 2016 to 31 March 2017. 33% 4) from 1 April 2017 to 31 March 2018. 32% 5) from 1 April 2018 to 31 March 2019, 31%. The excise tax on other tobacco products is paid per kilogram of those products, and is: - For cigars and cigarillos -25.00 Euro - For fine-cut tobacco -25.00 Euro - For other smoking tobacco -25.00 Euro. WHO European Region
Myanmar 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 rate of tobacco products became increased since 2012, April. Previously, the tax rates were 75% for cigarettes, 10% for cheroots, 20% for cigar and 25% for smokeless tobacco. Since 2012, April, it became increased to 100% for cigarettes and 50% for other tobacco products. Since April, 2015, the government further increases the tax rates to 120% for cigarettes and 60% for other tobacco products. WHO South-East Asia Region
Namibia The price of tobacco (sin tax) has increased more than twice Report not provided Report not provided WHO African Region
Nauru Answer not provided Report not provided Answer not provided WHO Western Pacific Region
Nepal 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. Report not provided WHO South-East Asia Region
Netherlands 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. - Excise duty notes increased. Also, the complete answer to question B81 is: - 78.51% of the weighted average price for cigarettes. - 73.19% of the weighted average price for all smoking tobacco. WHO European Region
New Zealand 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. The tax on tobacco products has increased over the past two years. To protect the tax rate against inflation the tobacco excise is indexed against the Consumer Price Index (CPI), the adjustment being made on 1 January each year. In addition, the excise on tobacco products has increased by 10 percent every year 2010 - 2016 (on 28 April 2010 and 1 January every year since). The tobacco tax increased by 11.09% on all tobacco products (10% legislated plus 1.09% CPI adjustment on 1 January 2015 and on all tobacco products (10% legislated plus 0.3 % CPI adjustment on 1 January 2016 WHO Western Pacific Region
Nicaragua 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. 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. WHO Region of the Americas
Niger 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 Answer not provided WHO African Region
Nigeria Introduced a mixed tax system in 2018 Introduced a mixed tax system in 2018 Answer not provided WHO African Region
Niue In 2017, the increase in duty tax corresponds to the increase in retail price of smoking tobacco products. Report not provided Report not provided WHO Western Pacific Region
Norway 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%. From 2015 to 2016 the specific taxes have been raised with the expected inflation of about 2.5 %. The proportion of the retail price of 20-pack cigarettes that consists of taxes (specific + VAT) is down from 69 to 66%. WHO European Region
Oman 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. 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. WHO Eastern Mediterranean Region
Pakistan 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. Pakistan formed a technical working group on tobacco taxation. In order to increase tobacco taxes in Federal Budget 2015-16, the working group made recommendations to Federal Board of Revenue (FBR). Resultantly, 21.6% and 15.12% FED was increased on lower and upper slabs respectively in Federal Budget 2015-16. In November, 2015, 7.58% and 4.13% FED was further increased on lower and upper slabs respectively. In current financial year, the working group will continue to work and a roadmap for progressive increase in tobacco taxation by Ministry of Finance in upcoming budgets will be developed. The target is to increase tobacco taxation to the minimum level of 70% as recommended by WHO. WHO Eastern Mediterranean Region
Palau 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. WHO Western Pacific Region
Panama 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 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, que 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 2013, 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. http://www.gorgas.gob.pa/SitioWebTabaco/Documentos.htm 1. Análisis de la demanda de tabaco en Panamá y el control del efecto asequibilidad con medidas fiscales y control del contrabando. Implicaciones para Política Fiscal 2000-2011 Fecha: 21 de marzo de 2013
 Número de proyecto: 106842-001
Título del proyecto: Análisis de las medidas de control del tabaco y del contrabando en Panamá País: República de Panamá
Instituto Conmemorativo Gorgas de Estudios de la Salud
Dirección: Ciudad de Panamá
Equipo Investigador: Víctor Hugo Herrera Ballesteros-Investigador principal vherrera@gorgas.gob.pa;
Reina Roa Rodríguez
reinaro@cwpanama.net; Inocencio Chávez ichaveza@cwpanama.net; Beatriz Gómez beatrizg@gorgas.gob.pa [Este informe de investigación se presenta tal como se recibió de parte del becario del proyecto. No ha sido evaluado por expertos ni ha pasado por otro proceso de evaluación] Este trabajo se utiliza con el permiso del International Development Research Centré de Canadá Derecho de autor/Copyrigth: Víctor Hugo Herrera Ballesteros, 2013 2. 679.7 H433 Herrera Ballesteros, Víctor Hugo 
Encuesta de Mercado de Cigarrillos 2015: Distritos de Panamá, San Miguelito, Colón, David, Barú y Comarcas Ngäbe-Buglé y Guna Yala / Víctor Hugo Herrera Ballesteros... [et al.]. -- Panamá : Instituto Conmemorativo Gorgas de Estudios de la Salud, 2015. 46p. ; 28 cm.
ISBN 978-9962-699-09-5
1. CIGARRILLOS – INDUSTRIA Y COMERCIO I. Título. Adicionalmente, sugerimos revisar el artículo The Impact of Prices and Taxes on the Use of Tobacco Products in Latin America and the Caribbean de G. Emmanuel Guindon, PhD, Guillermo R. Paraje, PhD, and Frank J. Chaloupka, PhD. Systematic Review | Peer Reviewed | Guindon et al. American Journal of Public Health | March 2015, Vol 105, No. 3 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, cuyos valores oscilan cercanos a los 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 anexo. WHO Region of the Americas
Papua New Guinea 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. WHO Western Pacific Region
Paraguay 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. No se ha producido modificaciones durante los dos últimos años. Actualmente, existe un proyecto de ley en estudio que pretende incrementar la tasa aplicada sobre los productos de tabaco. WHO Region of the Americas
Peru 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. Answer not provided WHO Region of the Americas
Philippines 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. Since the implementation of Republic Act No. 10351 otherwise known as the Sin Tax Law which started in January 2013, taxation for tobacco products has dramatically increased. This trend in taxation for tobacco products will continue to increase until 2017 when it becomes unitary. After 2017, there will be a continuous increase in taxation by 4% per year. For the Sin Tax Law Incremental Revenue for Health, Php 14.22 billion pesos was earmarked in 2013, Php 9.12 billion pesos in 2014 and Php 33.74 billion pesos in 2015. WHO Western Pacific Region
Poland 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 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. It is worth underlining that Poland has attaint the EU excise duty minimum rates specified in Directive 2011/64/UE. In 2015, the tax base for cigars and cigarillos has been changed from per 1000 pieces to per kilogram basis. It was due to the problems with so-called “party-cigars” that appeared on the market as a product which was in practice not capable to be smoked as it was, but after being cut in the machines became smoking tobacco. As the excise duty rate for one cigar was much lower in comparison to excise duty rate for smoking tobacco, this phenomenon generated losses to the State budget and the legislation needed to be changed. After the first year of application of new regulation, the decision to tax cigars and cigarillos on per kg basis is proving to be effective. WHO European Region
Portugal Since the last report, the tobacco taxes registered a small increase. Since the last report, the tobacco taxes registered a small increase. Since the last report, the tobacco taxes registered a small increase in certain tobacco procucts (RYO). In 2014 the total amount of taxes wrere 80.51% of the price: In 2015 (78.08%). WHO European Region
Qatar 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 Answer not provided WHO Eastern Mediterranean Region
Republic of Korea 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) *Additional information on the rates of taxation for tobacco products other than reported in B83 -pipe tobacco 1) Health Promotion Fund : KRW 1,510(Per 50grams) 2) Excise tax : KRW 3,642(Per 50grams) -cigar 1) Health Promotion Fund : KRW 4,290(Per 50grams) 2) Excise tax : KRW 10,465(Per 50grams) -cut tobacco 1) Health Promotion Fund : KRW 1,510(Per 50grams) 2) Excise tax : KRW 3,642(Per 50grams) *The National Health Promotion Act amended in July 2014 to impose the Health Promotion Fund on diverse tobacco products including pipe tobacco, cigar, cut tobacco, waterpipe, chew, snuff and snus. *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 : KRW 1,007 (The Local Tax Act, Article 52) 3) Local education tax : KRW 443 (The Local Tax Act, Article 151) 4) Waste management charge : KRW 24(The Act on the Promotion of Saving Resources and Recycling, Article 11) 5) Individual consumption tax : KRW 594 (Individual Consumption Tax Act, Article 1 (2) 6) 6) Tobacco farming support fund : KRW 5 (Enforcement Regulation of the Tobacco Business Act, Article 17) 7) 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)) WHO Western Pacific Region
Republic of Moldova 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 During last two years tobacco taxes increase insignificantly, by 10% for filtered cigarettes and 12% for non-filtered and its also the same as inflation rate WHO European Region
Romania Report not provided Report not provided Report not provided WHO European Region
Russian Federation 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 Темпы роста минимальной ставки акциза на сигареты с фильтром составили 1,42 в 2014 г.,1,28 в 2015 г. и 1,26 в 2016 г. без учета инфляции WHO European Region
Rwanda 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% 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% Report not provided WHO African Region
Saint Kitts and Nevis Report not provided Report not provided Answer not provided WHO Region of the Americas
Saint Lucia 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 remained the same from the last reporting cycle WHO Region of the Americas
Saint Vincent and the Grenadines Report not provided Report not provided Report not provided WHO Region of the Americas
Samoa 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 Cigars & cigarette = $201/1000 sticks Twist or stick tobacco $214/kg WHO Western Pacific Region
San Marino 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 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 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 WHO European Region
Sao Tome and Principe sin datos sin datos Report not provided WHO African Region
Saudi Arabia 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 اذا كان المقصود بالضريبة الرسوم الجمركية فهي ثابته لم تتغير نسبتها على مدى العامين السابقين وحجم الواردات ارتفع خلال عام 2015 م عن عام 2014م بنسبة 10% WHO Eastern Mediterranean Region
Senegal 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 Answer not provided WHO African Region
Serbia 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. Since October 2012 every six months the Decision of the most popular prices has been adopted. The increase in specific excise since 2014 is as follows for cigarettes: January 1 – June 30, 2014 - 48.03 RSD/per pack July 1 – December 31, 2014 - 50.08 RSD/per pack January 1 – June 30, 2015 - 53.01 RSD/per pack July 1 – December 31, 2015 - 55.61 RSD/per pack January 1 – June 30, 2016 - 59.07 RSD/per pack July 1 – December 31, 2016 - 61.72 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 21.53 RSD/per piece in 2014; 21.90 RSD/per piece in 2015: and 22.23 RSD/per piece in 2016. The excise tax for other tobacco products such as cut tobacco, tobacco for pipes, chewing tobacco and snuff increases as well as follows: 39% in 2014; 41% in 2015; and 43% in 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. WHO European Region
Seychelles 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 Locally produced cigarettes: Excise tax has been increased from SR.500 to SR. 606 per 200 cigarettes (which corresponds to around 71% of retail cost of cigarettes) as from Janaury 2015. Imported Cigarettes: Excise tax has been increased from of SR.404 to SR. 606 per 200 cigarettes as from January 2015. The amendment of excise tax and other information can be downloaded from the link: www.src.gov.sc or Seychelles Trade Portal WHO African Region
Sierra Leone 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 20% before 2010 and decrease to 15% Goods and services tax WHO African Region
Singapore 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 There has been no change in taxation for tobacco products since the last increment of 10% for cigarettes and other manufactured tobacco which raised the price to $388/KG. WHO Western Pacific Region
Slovakia Answer not provided Answer not provided Answer not provided WHO European Region
Slovenia 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. 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. WHO European Region
Solomon Islands 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. Report not provided WHO Western Pacific Region
South Africa 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. 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. Excise taxes increase every year at the reading of the budget in February. In the past two years they have increased at the same rate as the inflation rate WHO African Region
Spain 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. Desde el 28 de junio de 2013 se ha mantenido idéntico (invariable) el sistema de impuestos especiales. La normativa que lo ampara es el Real decreto 7/2013, de 28 de junio de medidas urgentes de naturaleza tributaria, presupuestaria y de fomento de la investigación, el desarrollo y la innovación. A su vez el IVA y el recargo de equivalencia tampoco han sufrido variaciones desde el último informe para la OMS que elaboramos. WHO European Region
Sri Lanka In increasing trend, attached the document In increasing trend, attached the document Answer not provided WHO South-East Asia Region
Sudan 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 Report not provided WHO Eastern Mediterranean Region
Suriname 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. 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 1 kg shag The VAT/Sale tax on each package of tobacco product is 10%, which is included in the retail price. WHO Region of the Americas
Sweden 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. Small differences between 2014 and 2016. WHO European Region
Syrian Arab Republic لا يوجد أي تغيير على الضرائب المفروضة على منتجات التبغ في الفترة الاخيرة Answer not provided Answer not provided WHO Eastern Mediterranean Region
Tajikistan Report not provided Report not provided Report not provided WHO European Region
Thailand 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. no more increase tax form 2012 WHO South-East Asia Region
The former Yugoslav Republic of Macedonia Answer not provided Answer not provided Answer not provided WHO European Region
Timor-Leste Answer not provided Answer not provided Report not provided WHO South-East Asia Region
Togo Tendance à la hausse nous sommes passés de 45% en 2018 à 50 % en 2019 stable depuis 2014 stable depuis 2014 WHO African Region
Tonga 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. The tobacco products taxation trends increased by 2% in 2015 with the import excise tax increased from $250 to $255 per 1000 cigarettes and the same for locally produced products. WHO Western Pacific Region
Trinidad and Tobago 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. 1 USD = TTD $6.64 Taxes on tobacco products have not increased in the past two years. WHO Region of the Americas
Tunisia 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 Les produits du tabac précédemment cités supportent les quatre taxes (TVA, DC, MS, FNE). Les taxes nont pas subi de variation depuis Juillet 2012 WHO Eastern Mediterranean Region
Turkey 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 There is an increasing trend in taxation for tobacco products. Taxes and tax revenue stemming from tobacco products have both increased WHO European Region
Turkmenistan 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% Законом Туркменистана от 16-го апреля 2015-го года № 214-V «О внесении изменений в Налоговый кодекс Туркменистана», были внесены поправки в статью 122 Кодекса, согласно которым было уменьшено количество пачек сигарет (с 10 пачек сигарет до 2 пачек), которые не облагаются акцизами при ввозе их физическим лицом для собственного потребления. Кроме того, постановлением Президента Туркменистана от 23-го сентября 2015 года № 14413 «О маркировке акцизными марками табачных изделий и алкогольной продукции ввозимых в Туркменистан и производимой в Туркменистане алкогольной продукции», с 1-го апреля 2016-го года вводится маркировка вышеуказанных товаров акцизными марками, а с 1-го июля этого же года запрещается продажа на территории Туркменистана немаркированных табачных изделий и алкогольной продукции. При этом, согласно пункту 4 указанного выше постановления, контроль над этим возложен на Министерство торговли и внешне-экономических связей Туркменистана, Государственную таможенную службу Туркменистана и Государственное объединение пищевой промышленности Туркменистана. WHO European Region
Tuvalu conversion of soley import to combination excise/import; with increase in 2017-18 Report not provided Report not provided WHO Western Pacific Region
Uganda Report not provided Report not provided Answer not provided WHO African Region
Ukraine 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. In 2013-2015 minimum specific tax for filter cigarettes increased from 217.6 to 304.11 UAH per 1000 cigarettes. Since 2015 taxes for non-filter and filter cigarettes are the same. National ad valorem rate did not change (effective rate is 10% of the maximum retail price), but additional local advalorem tax (5% of the MRP) is levied since 2015. WHO European Region
United Arab Emirates 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% هناك ضريبة ادخال جمركي على منتجات التبغ فقط ولا توجد ضريبه نوعيه لم تتغير WHO Eastern Mediterranean Region
United Kingdom of Great Britain and Northern Ireland 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 Within Budget 2015, the UK Government announced that tobacco duty rates would increase by 2% above inflation. This is in accordance with the March 2014 Budget announcement of increases of 2% above retail price inflation on all tobacco duty rates each year until the end of the next parliament. (This does not apply to the ad valorem duty on cigarettes, which has remained at the same level for the past two years. WHO European Region
United Republic of Tanzania An increase An increase Answer not provided WHO African Region
Uruguay 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 Desde el último informe se han producido 3 aumentos de impuestos: - Diciembre 2014 (Decreto 375/014) - Junio 2015 (Decreto 164/015) - Enero 2016 (Decreto 11/016) WHO Region of the Americas
Uzbekistan Report not provided Report not provided В 2014 г. установлены единые акцизные ставки на сигареты с фильтром и без фильтра. В конце 2015 г. ставки акцизных налогов на сигареты на 2016 г. были увеличены на 50% от ставки акцизных налогов, установленных в конце 2014 г. WHO European Region
Vanuatu 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 No change since the submission of the previous report in 2014. WHO Western Pacific Region
Venezuela 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 Report not provided WHO Region of the Americas
Viet Nam Ad valorem price excise tax rate increase to 75% of factory price Excise tax Increases from 65% to 70% of factory price Excise tax Increases from 65% to 70% of factory price WHO Western Pacific Region
Yemen لا يوجد أي تغيير لا يوجد أي تغيير لا يوجد أي تغيير WHO Eastern Mediterranean Region
Zambia Answer not provided Answer not provided Answer not provided WHO African Region
Zimbabwe Answer not provided Answer not provided Answer not provided WHO African Region
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Survey answers in 2020

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