B84 - Trends in taxation

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Party 2018 2016 2014 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 For the control of the tobacco production and taxation we have draft law and the needs final ratification and afterward it will be practices and applicable. WHO Eastern Mediterranean Region
Albania Report not provided Report not provided No CHANGE IN TAXATION DURING THE PAST TWO YEARS WHO European Region
Algeria 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 Answer not provided WHO African Region
Angola El aumento se dio del 65% al 80% Answer not provided Report not provided WHO African Region
Antigua and Barbuda Report not provided Answer not provided Answer not provided WHO Region of the Americas
Armenia Report not provided Report not provided There has been a slight increase in the excise tax applied to cigarettes (both domestic and imported) since the last report was submitted. 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 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. The first of a four staged. 12.5 per cent increase in excise and excise-equivalent customs duty on tobacco and tobacco-related products commenced on 1 December 2013. and further 12.5 per cent increases will occur on 1 September 2014. 1 September 2015 and 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. Stick: not exceeding weight 0.8 grams actual tobacco content. Snuff: when imported for personal use. WHO Western Pacific Region
Austria 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. Between 2008 and 2010: rates of tobacco products excise remained unchanged; since 2011: increase in specific tax for cigarettes and fine cut tobacco as well as ad valorem tax for fine cut tobacco. WHO European Region
Azerbaijan 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. No change in taxation of tobacco products in the recent years. WHO European Region
Bahamas 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. Increased taxation on tobacco products with the addition of the 2013 Tobacco Excise Stamp Tax Act WHO Region of the Americas
Bahrain (Kingdom of) 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 In Bahrain taxes on tobacco and tobacco products are levied based on ad valorem only however currently negotiation is underway between Gulf Counsel Countries to add other types of taxes such as sales tax and special taxes on harmful goods. For more details see Annex 3. WHO Eastern Mediterranean Region
Bangladesh 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. In case of Cigarette (Low) total tax incidence (VAT + SD) increased by 13.1%. In case of Cigarette (Medium) Cigarette (High) and Cigarette (Premium) total tax incidence was increased by 16.0% 16.47% and 21.21% respectively in comparison to last year. SD has not increased over the last year but the price slab has increased. So the tax incidence has increased as well. 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 Answer not provided WHO Region of the Americas
Belarus 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 growth rates of excise duties - annual as well as throughout the year. Taxation of tobacco products in the Republic of Belarus includes value-added tax rate - 20 percent excise rates the rate of import (import) duty on cigarettes (installed Common Customs Tariff of the Customs Union) 23.3 per cent of the customs value but not less than 2.67 euros per 1000 pieces. WHO European Region
Belgium 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 Stable. Pas d’augmentation significative. Seules des augmentations mineures ont été décidée WHO European Region
Belize Report not provided Specific Tax 0.00% Advalorem excise 0.00% Sales Tax 11.11% Import Duty 0.00% Other taxes 26.00% Answer not provided WHO Region of the Americas
Benin Answer not provided Answer not provided Depuis la loi des finances 2010 la somme des taxes appliquées sur les cigarettes et autres produits du tabac en République du Bénin est de 45 %. En 2010 détails sur la composition des taxes appliquées sont les suivants : Taxe d’importation (DD-TEC) = 20% Droit d’Accises 40% TVA= 18 % Ecotaxe sur activités polluantes 5% 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 Report not provided Report not provided WHO Region of the Americas
Bosnia and Herzegovina 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 % Answer not provided WHO European Region
Botswana The trend of taxation has been affected by the smuggling of tobacco products. Report not provided 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. Year 2013 - specific US$ 0.46 / ad valorem federal level 18% / ad valorem state level 26% Year 2012 - specific US$ 0.39 / ad valorem federal level 17% / ad valorem state level 26% WHO Region of the Americas
Brunei Darussalam 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 Tax amendment on tobacco and tobacco products into excise duty rate shows a reduction in the licit importation of tobacco related products WHO Western Pacific Region
Bulgaria 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. Between 2012 and 2014 rates of tobacco excise remained unchanged. WHO European Region
Burkina Faso Answer not provided Answer not provided Depuis la réforme de 2009 qui a relevé les droits d’accise sur le tabac haut de gamme il n’y a pas eu d’évolution. WHO African Region
Burundi Report not provided Etant donné que la taxation des produits du tabac a passé de la taxation ad valorem à la taxation spécifique, respectivement de 83 % à 200% entre 2011 et 2014 à 22 Fbu par tige en Avril 2014,une étude comparative est nécessaire . Report not provided WHO African Region
Cambodia Taxation of tobacco retail price has been increased from 22% - 28% in 2014 to 25% - 31.1% in 2016. Report not provided 2.8.1: 22% of retail price or local manufactured cigarettes and 28% for imported cigarettes. Sub-Decree on reforming of Excise Tax Rate on cigarette products from 10% to 15% and excise tax base from 65% to 90% for domestic signed by the Prime Minister on 26 March. 2014 and MEF 09 July. 2014 respectively. Current Domestic if base is 90% of EF (EF = ex-factory): EF + 0.15*0.90 EF + 0.1(EF + 0.15*0.90EF) + 0.03(EF + 0.15*0.90EF) = 1.28255EF The total tax (excise. VAT and public lighting tax) will be 28.25% of EF price. or 22.03% of retail price. The excise tax will be 13.5% of EF price. or 10.53% of retail price. Current Imported: CIF + 0.07CIF + 0.15 (CIF + 0.07CIF) + 0.1 {CIF + 0.07CIF + 0.15 (CIF + 0.07CIF)} + 0.03 [CIF + 0.07CIF + 0.15 (CIF + 0.07CIF)] = 1.390465CIF The total tax (import. excise. VAT and public lighting tax) is 39% of CIF. 28.08% of retail price. The excise tax is 16.05% of CIF. or 11.54% of retail price. WHO Western Pacific Region
Cameroon Answer not provided Answer not provided Answer not provided WHO African Region
Canada 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. Federal excise duty rates are unchanged since March 2013 when the rates for tobacco products other than cigarettes and tobacco sticks were increased. During this reporting period. the rate of GST was unchanged. Provincial/ territorial tobacco tax rates either increased or stayed the same. Canada is proposing to adjust the excise duty on cigarettes and other tobacco products in 2014 to account for inflation since 2002. Rates are proposed to increase from $0.425 per 5 cigarettes to $0.52575 per 5 cigarettes. This will result in an increase of $4.03 per carton of 200 cigarettes. Rates on duty free tobacco products are also proposed for increase. Tax rates will be increased every five years – indexed to Canada''s Consumer Price Index. starting in 2019. WHO Region of the Americas
Cape Verde 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% Report not provided WHO African Region
Central African Republic Report not provided Report not provided Report not provided WHO African Region
Chad 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 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. 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. Debido al Terremoto ocurrido el 27 de Febrero del 2010 se produjo un aumento en el impuesto. Sumado a esto. el 31 de marzo del 2013. el Estado de Chile a través de su Ministerio de Hacienda. aplica una nueva fórmula para el cálculo de impuesto. Esto trae como consecuencia un alza del impuesto a la cajetilla de cigarrillos. siendo el más relevante el impuesto ad valorem. En este aspecto Chile tiene un impuesto acorde a las directrices del Convenio Marco de Control de Tabaco. El nuevo artículo de la Ley de rentas establece que: Artículo 6°.- Sustituyese en el inciso primero. del artículo 4º. del decreto ley Nº 828. de 1974. que establece normas para el cultivo. elaboración. comercialización e impuestos que afectan al tabaco. el guarismo 0.0000675 y el porcentaje 62.3%. por 0.000128803 y 60.5%. respectivamente. WHO Region of the Americas
China 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。 Answer not provided WHO Western Pacific Region
Colombia 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). 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) 570 y 635.75 COP por cajetilla para los años 2013 y 2014 respectivamente. - 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 1303 de 2010). Se mantiene la misma estructura impositiva reportada desde el último Informe presentado. Ley 1393 del 12 de Julio de 2010. Ver Anexo WHO Region of the Americas
Comoros Answer not provided Report not provided Report not provided WHO African Region
Congo 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. Depuis 2013 le Congo a institué une taxe spécifique sur le tabac. On peut parler d’une amélioration dans ce sens. Les tendances ont été améliorées car en dehors des taxes comme la TVA le DAC qui se prélèvent sur les cigarettes fabriquées localement ou importées on a ajouté à cela la taxe spécifique. 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 Tax increase of 33% started in July 2012 for three years (2012 2013 2014 WHO Western Pacific Region
Costa Rica 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. From 2.8.3: Comment 1: El impuesto que debe pagarse al Fisco se determina por la diferencia entre el débito y el crédito fiscal que estén debidamente respaldados por comprobantes y registrados en la contabilidad de los contribuyentes. El débito fiscal se determina aplicando la tarifa de impuesto al total de ventas gravadas del mes correspondiente. El monto del impuesto se determina por ejemplo aplicando el 13% sobre el precio neto de la venta. que incluye el impuesto selectivo de consume cuando las mercancías de que se trate estén afectas al mismo o cualquier otro impuesto. A este resultado se le resta el crédito fiscal. dando como resultado el impuesto por pagar o saldo a favour sobre el precio neto de venta. que incluye para estos efectos el monto del impuesto selectivo de consume. Comment 2: La base sobre la cual se debe aplicar la tasa del impuesto que corresponda. se determina de la siguiente manera: a) En la importación o internación de mercancías. adicionando al valor CIF aduana de ingreso. los derechos de importación y el Impuesto de Estabilización Económica efectivamente pagados. No se debe autorizar la introducción de las mercancías. si los interesados no prueban haber pagado antes del impuesto selectivo de consumo respectivo. el que se consignará por separado en la póliza o en el formulario aduanero. según el caso. b) En la producción nacional. sobre el precio de venta al contado del fabricante. del cual solamente se pueden deducir los descuentos usuales y generales que sean concedidos a los compradores en condiciones similares. Los fabricantes deben declarar y pagar el impuesto a más tardar dentro de los primeros quince días naturales de cada mes. por medio de Tributación Digital. por todas las ventas efectuadas en el mes anterior al de la declaración. En todos los casos de ventas efectuadas por fabricantes es obligatorio emitir facturas y consignar en ellas por separado el precio de venta de las mercancías y el impuesto selectivo de consumo que les sea aplicable.Se multiplica el monto total de las ventas de un tipo de artículo específico. por la tarifa que le corresponda según la Ley de Consolidación de Impuestos Selectivos de Consumo y de acuerdo con la partida arancelaria en que clasifique. Al total del impuesto mensual determinado por el contribuyente se deducen los créditos de Impuesto Selectivo de Consumo pagados durante el mes. tanto a nivel interno como en Aduanas. sobre aquellas materias primas o productos intermedios incorporados en los productos finales gravados con este tributo. El resultado de esta operación será el impuesto por pagar. Comment 3: Créase un impuesto sobre el consumo de cigarrillos nacionales y extranjeros. elaborados a máquina. de acuerdo con las siguientes tarifas que se aplicarán sobre el precio del artículo. antes que el impuesto de ventas b)Dos coma cinco por ciento (2.5%) para los cigarillos extranjeros y para los fabricados en el país. en cuya elaboración se empleen. total o pa WHO Region of the Americas
Côte d'Ivoire 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. La tendance est à la hausse la taxe spécifique TAB est de 25% et 35% depuis janvier 2014 taxe spéciale sur le tabac pour le développement du sport (est de 2 5% 5% et 10% selon le type de tabac Cf. circulaire 1665 du 29 mars 2014 de la Direction Générale des Douanes WHO African Region
Croatia 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. In relation to 2.8.1: The most popular price category in 2013. was 19 00 HRK (2 49 €; 1€ =7 6158 HRK according to rate published in the Official Journal of the European Union - C 286 of 02/10/2013) for package of cigarettes. The share of total excise duty in retail price (19 00 HRK) was 59 68%. The share of total excise duty and VAT in retail price (19 00 HRK) was 79 68%. Trends: Cigarettes Excise Duty Act (OG 83/09) entered into force on 1. January 2010; specific excise duty 180 00 HRK (23 64€) per 1000 cigarettes and ad valorem 30 % of retail selling price Regulation on the excise duty rates charged on cigarettes (OG 102/10) entered into force on 1. October 2010. ; specific excise duty 180 00 HRK (23 64€) per 1000 cigarettes and ad valorem 33 % of retail selling price Regulation on the excise duty rates charged on cigarettes and fine cut tobacco (OG 131/12) entered into force on 29. November 2012; specific excise duty 180 00 HRK (23 64€) per 1000 cigarettes and ad valorem 36 % of retail selling price. Minimum excise duty - 486 00 HRK (63 81 €) per 1000 cigarettes Regulation on the excise duty rates charged on cigarettes fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 66/13) entered into force on 5. June 2013.; specific excise duty 197 00 HRK (25 87 €) per 1000 cigarettes and ad valorem 37 % of retail selling price. Minimum excise duty -567 00 HRK (74 45 €) per 1000 cigarettes Regulation on the excise duty rates charged on cigarettes fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 30/14) entered into force on 6. March 2014.; specific excise duty 210 00 HRK per 1000 cigarettes and ad valorem 37 % of retail selling price. Minimum excise duty -598 50 HRK per 1000 cigarettes Cigars Excise Duty Act (OG 83/09); 1.100 00 HRK (144 44€) per 1000 cigarettes Regulation on the excise duty rates charged on cigarettes fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 66/13) entered into force on 1. July 2013.; 600 00 HRK/1000 pieces (78 78 €/1000 pieces) Cigarillos Excise Duty Act (OG 83/09); 220 00 HRK (28 89 €) per 1000 cigarettes Regulation on the excise duty rates charged on cigarettes fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 66/13) entered into force on 1. July 2013.; 600 00 HRK/1000 pieces (78 78 €/1000 pieces) Fine cut tobacco for the rolling of cigarettes Excise Duty Act (OG 83/09); 136 00 HRK (17 86 €) per 1 kg - from 1.1.2011. 234 00 HRK (30 73 €) per 1 kg Regulation on the excise duty rates charged on cigarettes and fine cut tobacco (OG 131/12); 325 00 HRK (42 67 €) per 1 kg Regulation on the excise duty rates charged on cigarettes fine cut tobacco for the rolling of cigarettes and other smoking tobacco (OG 66/13) entered into force on 5. June 2013.; 450 00 HRK (59 09 €) per 1 kg Regulation on the excise duty rates charged on cigarettes fine cut tobacco for the rolling of cigarettes and other smoking toba WHO European Region
Cyprus Report not provided The taxation for tobacco products in the past two years (2014-2015) has not changed. Increase in taxation specially for RYO tobacco. WHO European Region
Czech Republic 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. There has been rise in taxation for tobacco products due to the fulfilment of the obligations of the EU Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco. WHO European Region
Democratic People's Republic of Korea Answer not provided Report not provided Answer not provided WHO South-East Asia Region
Democratic Republic of the Congo R/ A la hausse. R/ A la hausse. Report not provided WHO African Region
Denmark Increased revenue since 2014 Increased revenue since 2014 From 1 April 2012 the excise duty on cigarettes was increased from 0 6750 DKK per piece and 21 65 percent of the retail price to 1 1665 DKK per piece and 1 percent of the retail price. It was further increased as of 1 January 2014 to 1 1825 DKK per piece and 1 percent of the retail price. On the same dates the excise duty on fine cut smoking tobacco was increased from 668 50 to 772 50 DKK per kg in april 2012 and to 788 50 DKK per kg in 2014. At the same time the excise duty on rough cut smoking tobacco was increased from 618 50 DKK per kg to 722 50 DKK per kg in 2012 and to 738 50 in 2014. From 1 January 2012 the excise duty on snuff and cartridge chewing was increased from 63 DKK per kg to 65 90 DKK per kg. It was further increased in 1 January 2013 to 68 76 DKK per kg. From 1 January 2012 the excise duty on other smokeless tobacco products was increased from 229 DKK per kg to 239 53 DKK per kg. It was further increased in 1 January 2013 to 249 95 DKK per kg. 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 Answer not provided WHO Eastern Mediterranean Region
Dominica 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. Report not provided WHO Region of the Americas
Ecuador 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%. Se incrementó el ICE con la nueva tarifa que se encuentra vigente a partir del 1 de enero del 2014 que es de USD 0.0862 dólares de los Estados Unidos de América. por unidad 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. 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 Answer not provided WHO Region of the Americas
Equatorial Guinea Answer not provided Answer not provided Report not provided WHO African Region
Estonia 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. the rates of taxation for tobacco products was raised 10% in 2012 and 6% in 2013. WHO European 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 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 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 tobaccos (see 2.8.2). Please find details on the applicable legislation at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:176:0024:0036:EN:PDF WHO European Region
Fiji Report not provided Report not provided The trends has been the same since the tax implemented is 10% for 2 years WHO Western Pacific Region
Finland 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. Tobacco taxes were increased from the beginning of year 2014. Tobacco fine cut smoking tobacco cigars and cigarillos and other smoking tobacco were all raised approximately 10 %. WHO European Region
France 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) 2.8.1 : La fiscalité du tabac se compose de la TVA et du droit de consommation pour toutes les cigarettes. La remise brute allouée au débitant de tabac est de 8.74% du prix de vente au détail. Le droit de consommation est de 64.7% qui se décompose en une part proportionnelle au prix de vente au détail de 49.7 % et une part spécifique en euros pour 1000 cigarettes de 45.75 €. La TVA est de 20% (01/01/2014) mais calculée en dedans soit 16.6667 % du prix de vente au détail. Pour un paquet de 20 cigarettes à 7€ la charge fiscale pure est donc de près de 80% du prix de vente au détail. En 2013 des hausses de la fiscalité des droits de consommation du tabac ont été effectuées en janvier puis en juillet (accompagnées de hausse de prix de 20 centimes par paquet en juillet également). La Loi de Financement de la Sécurité Sociale pour 2013 a porté une simplification et une clarification de la fiscalité applicable aux tabacs (article 575 et 575 A du code général des impôts). Pour les cigarettes il existe un droit minimum pour le droit de consommation (minimum de perception) au-dessous duquel le droit daccise total devient constant. WHO European Region
Gabon 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 De 2011 à 2014 les tendances de l’imposition des produits du tabac sont constantes avec un taux de 30%. 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. The Gambia has several types of taxes for tobacco products. For cigarettes this includes import duty (20% Cost Insurance and Freight (CIF)) import sales tax (15% CIF plus duty) excise tax (165 dalasi per kilo) environment tax customs processing fees and 0.50% ECOWAS levy. For other tobacco products the excise tax is exempted; environment tax is increased to 75 dalasi per kg with the rest remaining the same as cigarettes resulting in lower taxation level of the other tobacco products. Over the recent years there is modest increase of tobacco taxation but the retail price has remained stable. Given the inflation rate is about 4.5% there is actually a real decrease to tobacco products which makes them more affordable and accessible. Increased tobacco taxation is one of the most effective demand side reduction measures particularly for the poor and the youth. The Gambia is in the process of introducing 15% ad valorem rate (VAT) tobacco tax next year but the excise taxation should also be considered. The Gambia Ministry of Finance and the Gambia Revenue Authority recognizes that price and tax measures are an effective and important means of reducing tobacco consumption and supports progressively higher taxation on tobacco products. The Ministry of Finance agreed in principle to implement such tax measures once they are proposed by the Gambia Revenue Authority. WHO African Region
Georgia 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. Excise tax on filtered cigarettes was 0.6 GEL until September 2013. According to the decision of Ministyr of Finace excise tax on filtered cigarettes was increased by 0.15 GEL and became 0.75 GEL. Excise tax on non-filtered cigarettes was 0.15 GEL before September 2013 and it was icnreased by 0.5 GEL. There is still huge difference between excise rates of filtered and non-filtered cigarettes which is not in accordance to WHO FCTC guidelines on article 6. WHO European Region
Germany 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 Increase of tobacco taxes 1st January 2012 1st January 2013 and1st January 2014 WHO European Region
Ghana 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 Currently the ad valorem rate applied is 150%. Tobacco taxation income has increased very significantly over the last decade. In the last two years it has increased from 29 million (2010) to 52 million Ghana Cedis in 2012 WHO African Region
Greece Report not provided 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. Question 2.8.1: The excise tax percentage on the Weighted Average Price (WAP) of cigarettes is 65.68% and the VAT percentage on this price is 18.7%. According to EU Directives the WAP serves as a reference price and not the MPPC of cigarettes. Trend: During the past two years and especially in 2012 the level of taxes for tobacco products increased significantly. WHO European Region
Grenada Answer not provided 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 Se han reducido. como consecuencia de la interposición de un recurso legal por parte de la Industria WHO Region of the Americas
Guinea Report not provided Limposition actuelle est juste la TVA qui est de 18 % Report not provided 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. Answer not provided Report not provided WHO African Region
Guyana There is an increase in price of approximately USD 30 cents annually Report not provided Report not provided 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%. Answer not provided WHO Region of the Americas
Hungary Report not provided 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 In relation to 2.8.1: 2012. cigarette: 86.69% fine cut smoking tobacco: 87.66% other tobacco products: 76.10% cigar. cigarillo: 49.76% 2013. cigarette: 80.98% fine cut smoking tobacco: 77.40% other tobacco products: 61.48% cigar. cigarillo: 49.76% Trends: As it concerns cigarettes: - the tax in proportion of price has been increased with 2.7% (to 9.5%) - the quantitative tax has been increased with 33.7% - while the tax minimum with 43.8%. As it concerns other tobacco products: the tax minimum has been increased with 71.2% in the past two years. namely in 2011-2012. The level of taxes has been modified/ has been increased (highly above the level of inflation rate) five times in 2011-2012. The level of VAT has been increased once. from 25% to 27%. WHO European Region
Iceland 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. It has been increasingly raising over the past two years. The excise duty on cigarettes as been increased by about 24%. The excise duty on old traditional nose tobacco has been more than doubled. WHO European Region
India Report not provided 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. Excise tax has been increased progressively every year in the budget for the year 2013-14 the excise on cigarettes was increased by 18%. 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) 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. Answer not provided WHO Eastern Mediterranean Region
Iraq 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. The customs duties on tobacco products entering Iraq were raised at a rate ranging between 15-50% depending on the type of product as of 1/2/2014. 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. 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 Changes to the rates of excise duty on tobacco products since the last report are outlined in Annex 1. WHO European Region
Israel Report not provided Report not provided Report not provided WHO European Region
Italy 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. For all tobacco products in October 2013 VAT increased from 21% to 22% of retail selling price (vat excluded) or 18.03% of retail selling prices (vat included). From January 2012 ad valorem excise of fine cut tobacco for cigarettes (RYO) increased from 56% to 58.5% of TIRSP WHO European Region
Jamaica 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) There has been no increase in taxes for the past two years since January 2010. 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 Answer not provided Answer not provided WHO Western Pacific Region
Jordan 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 Answer not provided WHO Eastern Mediterranean Region
Kazakhstan Report not provided In accordance with the Tax Code from 1 January 2011 a uniform rate of excise on tobacco and January 1 2011 through 2013 was their annual 25% increase. WHO European Region
Kenya Answer not provided Answer not provided The overall proportion of taxes in the Retail Selling Price is 52%. This has not been adjusted for inflation since June 2011. The tax structure is hybrid both Ad Valorem and Specific rates are applied 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 excise 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. The decision on specific tax added to the custom tax has been agreed upon but not yet impemented Answer not provided WHO Eastern Mediterranean Region
Kyrgyzstan 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. In relation to 2.8.1 : Excise Tax - 22%. VAT- 12% . Total Tax- 34% for the most popular import cigarette with filter; Excise Tax - 33.5% - VAT- 12% . Total Tax- 45.5% for the most popular domestic cigarette with filter; Excise Tax - 5% - VAT- 12% . Total Tax- 17% for the most popular Domestic cigarette without filter; In accordance with the Law of the Kyrgyz Republic dated July 30. 2013 ? 165 excise tax on filtered cigarettes compared to the year 2013 in 2014 increased by 2 times. in 2015 - 2.5 times in 2016 and 3.2-fold on unfiltered cigarettes by 1.5 times in 2014-2015. and 5 times in 2016. on cigars over 130 times on other tobacco more than 70 times higher (5 soms per 1 kg in 2012 to 368 soms per kg in 2014. with the 2016 transition to the specific tax. The tax rates. including forthcoming changes. are as follows  Cigarettes with filter. specific and ad valorem combined: not less than 360 soms per 1000 pieces or 280 soms per 1000 pieces + 8%. In 2015. the corresponding amounts will increase to 450 soms. or 350 soms + 8% per 1000 pieces. In 2016. the rate of the specific tax will be 580 soms per 1000 pieces and no ad valorem will be applied. For the cigarettes without filter. the rates applicable in 2014-2015 are : not less than 30 soms per 1000 pieces or 8 soms per 1000 pieces + 4%. In 2016. only specific tax will be applied at a rate of 100 soms per 1000 pieces. For cigars. the rate applicable in 2014-2016 is 40 soms per piece. For cigarillos. the specific rate applicable is 500 soms per 1000 pieces. For other tobacco. the specific rate applied is 368 soms per 1 kg. 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 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). Amendments to the Excise tax law were passed in 2011 and 2013 that foresee the increase of tax rates in the next years for all tobacco products but especially for cigarettes in order to meet EU requirements. Excise tax on cigarettes: 01.01. 2014. 01.07. 2014. 01.07. 2015. 01.07. 2016. 01.07. 2017 01.07. 2018  Minimum excise tax per 1000 cigarettes in EUR 79.68 85.60 89.80 93.70 97.00 100.00  Cigarettes:  Specific rate per 1000 pieces 39.84 51.80 54.20 56.20 58.20 60.00  Per cent of maximum retail selling price 33.5 25.0 25.0 25.0 25.0 25.0   Excise tax on other tobacco products: 01.01. 2014. 01.01. 2016. 01.01. 2018.  Cigars and cigarillos per 1000 pieces 39.84 42.69 45.00   Tobacco for smoking per 1 kg:  Fine-cut tobacco 55.49 55.49 60  Other smoking tobacco 55.49 55.49 60 WHO European Region
Lebanon No change No change Answer not provided WHO Eastern Mediterranean Region
Lesotho Report not provided Report not provided Answer 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. Report not provided 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 Taxes have been reduced since 2011 with the weak implementation of other planned legislation. WHO Eastern Mediterranean Region
Lithuania 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. 21 percent VAT rate is applied for the smoking tobacco products. Also excise duties are applied for the smoking tobacco products. For more detailed information on the taxation please use the European Commission website: http://ec.europa.eu/taxation_customs/resources/documents/taxation/excise_duties/tobacco_products/rates/excise_duties-part_iii_tobacco_en.pdf Over the past two years the excise duty rate for tobacco products was increased as follows: For cigarettes from 2012-03-01 the specific excise duty rate was increased from LTL 132 till LTL 140 and the minimum requirement- from LTL 221 till 232 per 1000 cigarettes from 2013-03-01 the specific excise duty rate was increased from LTL 140 till LTL 148 and the minimum requirement - from LTL 232 till LTL 244. For cigars and cigarillos: from 2012-03-01 - excise duty rate was increased from LTL 80 till LTL 84 per kilogram of the product from 2013-03-01 excise duty rate was increased from LTL 84 till LTL 88 per kilogram of the product. For other smoking tobacco: from 2013-01-01 excise duty rate was increased from LTL 139 till LTL 163 per kilogram of the product. WHO European Region
Luxembourg Taux vers la hausse Answer not provided Augmentation annuelle WHO European Region
Madagascar Answer not provided Answer not provided En relation de 2.8.1 : Plus de 60% soit 73.50% (données d’après la structure de prix de cigarettes validée par l’administration en 2013 : prix TTC (ventes au détail)= 1950 Ar DA= 845 TSJS (Taxe Spécial pour les Jeuneuses et Sports)= 6ar TVA= 325) En relation de 2.8.3 : Tabac à fumer même contenant des succédanés de tabac en toute proportion et les tabacs « homogénéisés ou reconstitués sont exonéré du DA. Tendance : une révision à la hausse du Taux d’imposition opérée en matière de Droit d’accises (DA) de 250% à 325% . WHO African Region
Malaysia No change at the tax rate for tobacco products for the past 2 years. Answer not provided The excise tax for cigarettes has been increased from RM 0.22 per stick (2010) to RM 0.25 per stick (2013). Cigarette taxes increase from 48% (2011) to 53% (2013) of retail price. 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. Answer not provided 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 Voir annexe 2 pour les informations détailles pour les autres produits du tabac. 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 2014 & 2015, for all tobacco products. VAT and Import Duty have remained the same. 2.8.1: The Excise Section of the Customs Department is familiar only with the Retail Price of CIGARETTES since it is necessary to calculate the Excise Duty. Years 2011 2012 2013 01/01/2011-14/11/2011 - Excise Duty & VAT as a proportion to Retail Price of cigarettes (€210/1000) of MPPC = 75.58% 15/11/2011-28/02/2013 - Excise Duty & VAT as a proportion to Retail Price of cigarettes (€220/1000) of MPPC = 75.25% 01/03/2013-08/04/2013 - Excise Duty & VAT as a proportion to Retail Price of cigarettes (€225/1000) of MPPC = 74.46% 09/04/2013-04/11/2013 - Excise Duty & VAT as a proportion to Retail Price of cigarettes (€235/1000) of MPPC = 75.36% 05/11/2013-31/12/2013 - Excise Duty & VAT as a proportion to Retail Price of cigarettes (€250/1000) of MPPC = 75.26% 2.8.2: Types of taxes applied: Specific tax only: On cigars & cigarillos (per 1000 units); On Fine Cut Tobacco (per Kg); On Pipe Tobacco (per Kg) Combination of ad valorem and specific excise: on cigarettes 2.8.3: For rates see Annex 1. WHO European Region
Marshall Islands Answer not provided Answer not provided RMI has minimal taxes on tobacco products and they have not been raised in line with cost-of-living increases; there are indications that this minimal level was even decreased for a period. Import excise is currently US$ 1 per pack of 20 cigarettes or 151% of import cost for cigars. For other tobacco products such as tinned leaf tobacco excise is US$ 2.75 per 34.2 gram unit. WHO Western Pacific Region
Mauritania Augmentation progressive, mais avec un impact limité sur le prix de vente Answer not provided Answer not provided WHO African Region
Mauritius 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. 33% WHO African Region
Mexico 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 Actualmente. el impuesto especial a los productos de tabaco en México (Impuesto Especial sobre Producción y Servicios. IEPS). es de 160% sobre el precio al detallista (componente ad valorem) más 0.35 pesos por cigarro o por 0.75 gramos (componente fijo o específico). El componente fijo del IEPS se introdujo en 2010. año en el cual fue de 0.04 pesos por cigarro o por 0.75 gramos. A partir de 2014. los puros y otros tabacos labrados hechos enteramente a mano están exentos del pago del componente fijo. 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. Starting in 2005 the importation tax per cigarette will increase by .005 every other year (2005 2007 2009 2011 2013 and 2015.) in 2012 the rate for cigarette is $ 0.40 per cigarette and was increased by $ 0.005 per cigarette in January 1 2013 or $0.45 per cigarette. WHO Western Pacific Region
Mongolia 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 The excise tax of domestic and imported tobacco products increased twice than 2011. 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. 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. The current Law on Excise Tax (''Off. Gazette of Montenegro'' no. 65/01) is in force since 1th of April 2002 and by that Law it was introduced excise payments for three product groups: alcohol and alcoholic beverages tobacco and tobacco products and mineral oils their derivatives and substitutes and since 1th of April 2012. year in excise system of Montenegro were introduced two new excise products (coffee and carbonated water). Excise tax is levied on excisable goods produced in Montenegro and excise goods which are imported in Montenegro. In previous period there were multiple amendments of this Law which among other things were related to further adjustment of excise tax on cigarettes and other tobacco products with EU Council Directive 92/79 / EEC and 92/80 -Directive of the Council of the EU in 2011/64 on structure and rates of excise duty on tobacco produces. The Law is in conformity with the Directive. Further harmonization of definition of tobacco products (cigarettes cigars and cigarillos fine cut tobacco and other smoking tobacco) with the relevant regulations in the EU is carried out and with the relevant Directive of Council of the EU 2011/64 on the structure and rates of excise duty on tobacco produces. According to recent amendments of the Law on to the Excise Tax the specific excise tax on cigarettes have been increased from 15 € per 1000 pieces (0.30 € per pack) to € 17.50 (0.35 € per pack) and a proportional reduction in the rate from the current 36%  to 35% of the retail price of cigarettes in order to gradually approach a binding minimum amount of excise tax in the EU according to which the minimum amount of excise duty on cigarettes may not be less than the amount corresponding to 57% of the retail price of cigarettes in the most popular price range provided that the amount cannot be under 64 € / kg. Since 1st January 2014 mandatory minimum in the EU will be 90 € / 1000 pcs. Or  60% of the weighted average price of cigarettes. The way of determining minimum excise tax is prescribed by applying the average retail selling price of cigarettes (''weighted average price'') instead of until now ''popular prices'' as basis for calculation of minimum excise tax on cigarettes. The weighted average retail selling price of cigarettes is calculated by comparing total value of all cigarettes placed on the market (based on retail price including all taxes) divided by total amount of all cigarettes placed on the market in previous year. 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 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. 2.8.1 there is a complex taxation structure applied as follows: • Regarding domestic products there is no commercial tax applied on any tobacco products for sales up to kyats 240 000 (yearly sales made by the tobacco companies or industries). When sales exceed this threshold a tax of 100% of the taxable turnover is applied on the amount of sales in excess of 240 000 kyats for cigarettes and 50% for other tobacco products. • Regarding imported cigarettes Customs imposes a tariff of 30% on the CIF value. The customs tariff plus the CIF value of the imported cigarettes represent the landed cost on which the commercial tax of 100% is applied. • Regarding imported smokeless tobacco and tobacco leaves Customs imposes a tariff of 15% on the CIF value. The customs tariff plus the CIF value of the imported products represent the landed cost on which the commercial tax of 50% is applied. • For sales of imported tobacco products a commercial tax of 5% is further applied on the amount of sales exceeding kyats 240 000. Income taxes (25% of profit) are imposed on registered companies. 2.8.4 with respect to the trend: 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. WHO South-East Asia Region
Namibia Report not provided Report not provided Report not provided WHO African Region
Nauru Report not provided Answer not provided Report 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)- 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 Taxation is in increasing trend but very nominal. WHO South-East Asia Region
Netherlands - 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. The rates of cigarettes and other smoking tobacco products are annually subject to changes because of the changes of the weighted average price on which the rates based. Besides the annual change the excise duty on cigarettes has been raised on the 1th of January 2013 with 35 cent/19 pieces and the excise duty on other smoking tobacco with 60 cent/40 gram. WHO European Region
New Zealand 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 In relation to question 2.8.1: Average about 76% - 77% but because of GST the proportion of tax in the retail price can vary – currently from 70% for premium brands to 81% for budget brands (which have higher sales) The excise on tobacco products has continued to rise since 2012. As noted in 2012 to protect the tax rate against inflation tobacco tax is indexed against the Consumer Price Index (CPI) the adjustment being made on 1 January each year. In addition there have been tobacco excise increases of 10% - over and above the CPI adjustment - on 1 January 2013 and 2014. As a result the tobacco excise increased by 1) 10.86% on all tobacco products (10% legislated increase plus 0.86 % CPI adjustment on 1 January 2013; 2) 11.28% on all tobacco products (10% legislated increase plus 1.28 % CPI adjustment on 1 January 2014 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. Report not provided WHO Region of the Americas
Niger Report not provided Answer not provided Report not provided WHO African Region
Nigeria Introduced a mixed tax system in 2018 Answer not provided Answer not provided WHO African Region
Niue Report not provided Report not provided Answer not provided WHO Western Pacific Region
Norway 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%. The specific taxes have been raised with the expected inflation of about 1.7 %. The proportion of the retail price of 20-pack cigarettes that consists of taxes (specific + VAT) is down from 73 till 69%. (For a 20-pack of cigarettes: Specific tobacco tax (NOK 47.80) + VAT (25%) comprises the 69 % of the final retail price. WHO European Region
Oman 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. Fixed taxes have not changed in 14 years; it was last increased in 2000 WHO Eastern Mediterranean Region
Pakistan 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. Answer not provided 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. New legislation (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 new legislation (RPPL 9-15 passed in September 2013) set a tax increase effective 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 will take effect in January 2015. At that time cigarettes and other tobacco products will be taxed at a rate of $5.00/.017 kg. Packs weighing less than .017 kg will be taxed at the rate of $5.00/pack. In 2013 Palau observed World No Tobacco Day using the theme of raising tobacco taxes. All associated activities promoted this theme which resulted in raised public awareness on the issue. 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 2010-2016 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. La tendencia ha sido creciente tanto en el IVA como en el Impuesto Selectivo al Consumo (ISC). 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. mandata la aplicación de impuestos 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 uso del 50% de la recaudación para uso de salud y control del contrabando. 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. Este análisis se consigna en documento adjunto y se complementa con una presentación power point. 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. la 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. Answer not provided WHO Western Pacific Region
Paraguay 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. Desde el año 2010. se ha incrementado pasando de 12% a 13%. para fondos de apoyo al deporte. 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. Answer not provided 2.8.1: No se puede determinar con exactitud al desconocerse los márgenes de ganancia del vendedor. sin embargo. considerando un precio promedio de S/. 6.00 (seis nuevos soles) por una cajetilla de 20 cigarrillos. entre el 38.6% y 42% correspondería a los impuestos. que incluiría el Impuesto General a las Ventas (IGV) de 18% (incluido el 2% de Impuesto de Promoción Municipal – IPM). el Impuesto Selectivo al Consumo (ISC) de S/0.07 por cigarrillo y el arancel por el valor de importación de 6% Cabe señalar. que. no ha habido cambios en los impuestos aplicados sobre los productos de tabaco desde el año 2010. WHO Region of the Americas
Philippines 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. Answer not provided WHO Western Pacific Region
Poland 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. The increases of excise duties on tobacco products take place every year. They are higher than the rate of inflation. Proportion of the retail price consisting of taxes: 84 28% for 2012; and 84 60% for 2013 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 in certain tobacco procucts (RYO). In 2014 the total amount of taxes wrere 80.51% of the price: In 2015 (78.08%). In general there has been a moderate increase of taxation levels in all tobacco products with medium increases in all types of taxes (specific ad valorem and minimum excise duty). This aggravation has been more severed in fine cut and other smoking tobacco in order to prevent a recent changing in consumer''s patterns from cigarettes to these less expensive tobacco products. WHO European Region
Qatar Answer not provided Answer not provided Answer not provided WHO Eastern Mediterranean Region
Republic of Korea *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)) Answer not provided WHO Western Pacific Region
Republic of Moldova 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 Cigarettes with filter: 2012: 20 MDL specific + 24% ad valorem; 2013: 30 MDL + 30%; cigarettes without filter: 2012: 20 MDL; 2013: 30 MDL. WHO European Region
Romania Report not provided Report not provided The level of excise increased in the last years according to the provisions of the Tobacco Products Taxation Directive. The contribution for health and the sport share remained constant. WHO European Region
Russian Federation 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 An increase of 40% per year but the rate of excise duty is lower than the concept of public policy to counter tobacco use in the 2010-2015 years WHO European Region
Rwanda Report not provided Report not provided Report not provided WHO African Region
Saint Kitts and Nevis Report not provided Answer not provided Report 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 remained the same from the last reporting cycle Report not provided 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 = $201/1000 sticks Twist or stick tobacco $214/kg Cigars & cigarette = $201/1000 sticks Twist or stick tobacco $214/kg Report not provided 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 Answer not provided WHO European Region
Sao Tome and Principe sin datos Report not provided The only tax levies on tobacco products contained in the Customs Tariff in force in the country since 2009 WHO African Region
Saudi Arabia 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% Answer not provided WHO Eastern Mediterranean Region
Senegal Answer not provided Answer not provided Q2.8.1 : La fiscalité cumulée des cigarettes est égale à 101.55 et143.15 respectivement pour les cigarettes économiques et prémium. Cest-à-dire : - Droit de Douanes 20% - Redevances Statistiques1% - Prélèvements Communautaire de Solidarité1% - Prélèvements Communautaire de la CDEAO 0.5% - Taxe sur la valeur Ajoutée18% - Prélèvement conseil Sénégalais des chargeurs 0.4% - Surtaxes20% - Droits d’accises 40% économiques et 45% prémium En 2012 la taxe d’accise sur les cigarettes économiques est passée de 20% à 40 réduisant ainsi l’écart entre les deux catégories. Cela a eu pour conséquence la réduction du nivellement par le bas appelé « down switching ».   WHO African Region
Serbia 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. In 2012 The Excise Law was changed twice and the excise policy on cigarettes and other tobacco products was established in order to increase gradually increase burden of excise duties and to harmonize the levels with the EU legislation until 2016. Specific excise increased while ad valorem decreased. In order to obtain the better transparency of all obligation for tax payers it was decided that the specific reimbursement (so called “budget''s dinar”) on all tobacco products according to the Tobacco Law would be abolished and integrated into the specific excise on cigarettes (the last value of the this specific reimbursement in 2012 was 1.66 RSD per package of cigarettes). Since October 2012 there is a following tax system on tobacco products: Period Specific excise on domestic and imported cigarettes  October 1 2012 to June 30 2013 43.00 RSD/pack  July 1 to December 31 2013 45.00 RSD/pack  January 1 to June 30 2014 47.00 RSD/pack  July 1 to December 31 2014 49.00 RSD/pack  January 1 to June 30 2015 51.00 RSD/pack  July 1 to December 31 2015 53.50 RSD/pack  January 1 to June 30 2016 56.00 RSD/pack  Since July 1 2016 58.50 RSD/pack   Excise on cigarettes is paid per package of 20 cigarettes and if the package is other then the package of 20 cigarettes the excise is proportional to the number of cigarettes in the package. The ad valorem excise on cigarettes is 33% of the retail price of cigarettes no matter of the period. The base for ad valorem excise tax is a retail price of cigarettes that is determined by producer or importer. The excise tax on cigars and cigarillos (tariff code CT 2402 10 00 00) is paid as specific amount. In 2012 the excise tax was 18.78 RSD/peace and in 2013 - 21.07 RSD/per peace. For smoking tobacco and other tobacco products the excise tax is determined by period of implementation such as following: - until December 31 2012 - 35%; - January 1 to December 31 2014 - 37%; - January 1 to December 31 2014 - 39%; January 1 to December 31 2015 - 41% and From January 1 2015 - 43%. The base for excise calculation on smoking tobacco and other tobacco products je retail price per kilogram and for those that are in the packages other that 1 kilogram excise tax is proportional to the package. Since October 2012 VAT has been increased from 18% to 20%. 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 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 Explanation concerning the content of table 2.8.3: For the locally produced cigarettes the customs duty is included within the excise tax and that is why the Excise tax is SR. 500 for 200 cigarettes while for the imported cigarettes excise and customs duty are separated e.g. Excise is SR.404 for 200 cigarettes and customs duty is SR.96.00. VAT took effect as of 1st January 2013 and replaced the goods and services tax (GST) which has been in existence since 2001. The VAT Act was passed in the National Assembly in December 2010. Locally produced cigarettes: 15% on VAT + excise tax of SR.500 per 200 cigarettes (which corresponds to around 75% of retail cost of cigarettes). Since 1st January 2013 GST has been replaced by VAT and same has been increased from 12% of GST to 15% of VAT. Imported Cigarettes: On CIF to which one adds 15% Value Added Tax (VAT) (which is calculated on CIF value+ custom duty + excise tax) and then Excise tax of SR.404 per 200 cigarettes and customs duty of SR.96 for 200 cigarettes. Since 1st January 2013 GST has been replaced by VAT and the same has been increased from 12% of GST to 15% of VAT. The amendment and other information on VAT can be downloaded from the link: www.src.gov.sc 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 20% before 2010 and decrease to 15% Goods and services tax Answer not provided 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 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. Tax for ang hoon beedies and for other smokeless tobacco were raised in Feb 2013 by 25% to $299/KG. On 21 Feb 2014 tax on cigarettes and other manufactured tobacco was raised by 10% to $388/KG WHO Western Pacific Region
Slovakia Report not provided Answer not provided The price of the tobacco product has been increasing in the past three years in general. WHO European Region
Slovenia 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. Increase of excise duty for all smoking tobacco products. Increase of specific excise duty in total tax burden of 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. Report not provided Answer 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. 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 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. 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. La tendencia es un incremento generalizado de la imposición. reforzada en los productos sustitutivos de los cigarrillos como son las picaduras de liar y de pipa. y el establecimiento de dobles mínimos sobre el volumen de la mercancía gravada WHO European Region
Sri Lanka In increasing trend, attached the document Answer not provided Report not provided WHO South-East Asia Region
Sudan 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 Report not provided WHO Eastern Mediterranean Region
Suriname 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. Taxation for tobacco products increased in the past 2 years. September 5th 2011 the Parliament increased the specific tax on cigarettes with another 50%: 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
Swaziland Report not provided Answer not provided Report not provided WHO African Region
Sweden Small differences between 2016 and 2018. Small differences between 2014 and 2016. There is no big difference in taxation for tobacco products since 2012 as you can see: In 2014 the specific tax on cigarettes was 1.41 SEK. In 2013 the tax was 1.41 SEK per cigarette and year 2012 1.40 per cigarette. Also. for cigars and cigarillos there has been no big change in taxation from 1.24 SEK year 2012 to 1.25 SEK year 2014. For fine cut smoking tobacco the tax was raised from 1718 SEK per kg to 1733 per kg between the year 2012 and 2014. The specific tax on smokeless tobacco products (snuff) was raised from 382 SEK per kg to 385 SEK per kg between 2012 and 2014 the tax on chewing tobacco from SEK 444 per kg to 448 SEK per kg during the same time period. These changes in taxation are due to changes in inflation. Revenue from tobacco taxes have decreased since 2012. WHO European Region
Syrian Arab Republic Answer not provided Answer not provided Report not provided WHO Eastern Mediterranean Region
Tajikistan Report not provided Report not provided Answer not provided WHO European Region
Thailand 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 Increasing of Cigarette taxes for 2 year. from 85% in /2009 to 87% in 2012. Excise tax on cigarettes is calculated based on the ex-factory price at 87%and is calculated based on the valorem. The Excise Department brings excise tax both exfactory price and valorem Excise to be calculated Below are the 2012 government-adjusted tobacco tax rates on all types of tobacco aimed at both controlling cigarette consumption and increasing revenue WHO South-East Asia Region
The former Yugoslav Republic of Macedonia Answer not provided Answer not provided Answer from the Customs Administration: Until 12.07.2012 the combined excise tax was 35 % of the retail price and 0.10 MKD denars per piece. A minimum amount of excise duty has not been applied. With the amendments to the Law on excise duties the combined excise was accounted for 9% from the retail price and 1 30 MKD denars per piece. If the combined excise is below the amount of 1 50 MKD denars per piece a minimum excise tax is applied in that amount. Answer from the Ministry of Finance: For the purposes of fiscal policies in order to support economic growth in June 2013 unification of excise duty on tobacco products was proposed regulated by the Law on excise taxes and fees on tobacco products regulated by the Law on Environment Law on tobacco and tobacco products and Law for healthcare by transforming the tobacco fees into combined excise. With combining the excise and fees on cigarettes from 1.07.2013 the taxation will be on: 1 July 2013 (Ad valorem 9%+specific 1 3 MKD denars min. 1 5 MKD denars) 1 July 2014 - (Ad valorem 9%+ specific 1 45 MKD denars min. 1 65 MKD denars) 1 July 2015 - (Ad valorem 9%+ specific 1 6 MKD denars min. 1 8 MKD denars) 1 July 2016 - (Ad valorem 9%+ specific 1 8 MKD denars min. 2 MKD denars) 1 July 2017 - (Ad valorem 9%+ specific 2 MKD denars min. 2 2 MKD denars ) 1 July 2018 - (Ad valorem 9%+ specific 2 2 MKD denars min. 2 4 MKD denars) 1 July 2019 (Ad valorem 9%+ specific 2 4 MKD denars min. 2 6 MKD denars) 1 July 2020 - (Ad valorem 9%+ specific 2 6 MKD denars min. 2 8 MKD denars) 1 July 2021 - (Ad valorem 9%+ specific 2 8 MKD denars min. 3 MKD denars) 1 July 2022 - (Ad valorem 9%+ specific 3 MKD denars min. 3 2 MKD denars) 1 July 2023 - (Ad valorem 9%+ specific 3 2 MKD denars min. 3 4 MKD denars) The main reason for initiating the amendments of the Law on Excise was a need to improve the excise policy in several segments. Considering the gradual increase in excise duty on certain products to countries in the region and the need for gradual adjustment to the level of excise taxes in European Union countries a gradual increase in excise taxes on tobacco products in the Republic of Macedonia have been proposed. This is in order to raise the excise tax in the country for tobacco goods that in the future should be comply to reach levels of excise specified in the European Union. At the moment there are no socio - economic conditions for accession to directly comply with the EU directives and hence in order to protect the living standards of the population the approach taken is to access to a moderate increase of the excise burden on tobacco. Increases in the amount of excise tax on cigarettes and other tobacco products is also aimed at reducing the consumption of these products and the protection of public health in the country. WHO European Region
Timor-Leste Answer not provided Report not provided Report not provided WHO South-East Asia Region
Togo stable depuis 2014 stable depuis 2014 On observe une augmentation des importations signe dune consommation toujours en hausse pour la TVA et les taxes ad valorem il sagit des dernières taxes en vigueur puisquau Togo il y a une augmentation chaque année de 5% de la taxe ad valorem WHO African Region
Tonga Report not provided 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. The tobacco products taxation trends increased in 2013 with the import excise tax increased from $210 to $250 per 1000 cigarettes and from $200 to $238 per 1000 cigarettes for the locally produced products WHO Western Pacific Region
Trinidad and Tobago 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. There were no changes in taxation over the period. WHO Region of the Americas
Tunisia 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 Les produits du tabac précédemmentcités supportent les quatre taxes (TVA. DC. MS. FNE). Les taxes n''ont 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 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. During 2012-2013 preparatory work has been completed on the implementation of tax stamps on cigarettes. Use of tax stamps for cigarettes is planned from January 2015. WHO European Region
Tuvalu Report not provided Report not provided Answer not provided WHO Western Pacific Region
Uganda Report not provided Answer 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 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. In 2013 specific tax rate was increased but ad valorem rate was decreased. Total excise burden increased but rather moderately 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 فقط ولا توجد ضريبه نوعيه لم تتغير There is an import duty which is applied. but no change since last report. WHO Eastern Mediterranean Region
United Kingdom of Great Britain and Northern Ireland 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. In the 2013 Budget the UK Government announced that duty on all tobacco will increase by 2 per cent above the Retail Price Index (RPI) with effect from 20 March 2013. In the 2014 Budget the UK Government again announced that duty on all tobacco will increase by 2 per cent above RPI-measured inflation every year until the end of Parliament. The latest increase came into effect on 19 March 2014. WHO European Region
United Republic of Tanzania An increase Answer not provided Answer not provided WHO African Region
Uruguay 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) El último aumento de los impuestos se produjo en febrero de 2010 WHO Region of the Americas
Uzbekistan 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. The share of excise tax and VAT of the retail price of cigarettes locally produced in 2012-2013. averaged 32-28%. Name 2012. 2013. The average share of excise tax in the retail price of cigarettes. including: 16% 14% filter cigarette soft pack 27% * filter cigarettes in hard pack 9% 9% non-filter cigarettes 17% 19% The average share of VAT in the retail price of cigarettes. including: 16% 14% filter cigarette soft pack 13% filter cigarettes in hard pack 9% 9% non-filter cigarettes 11% 9% The average share of excise tax and VAT. including: 32% 28% filter cigarette soft pack 40% 0% filter cigarettes in hard pack 18% 18% non-filter cigarettes 28% 28% * Note: 2013 filter cigarettes in a soft pack is not produced and not implemented In 2012-2013. excise duties on cigarettes with and without filter were increased by 20% and 25% respectively. WHO European Region
Vanuatu Report not provided No change since the submission of the previous report in 2014. Last changes to the taxes rates on tobacco products was done in 2010 where import duty was reduced from 80% ad valorem to 55%; and specific excise was increased from 4 vatu/sticks to 16 vatu/stick; VAT remained unchanged at 12.5%. WHO Western Pacific Region
Venezuela Report not provided Report not provided Question 2.8.1: 12% es el impuesto al valor agredo IVA; + el impuesto al valor agregado en toda las etapas de la cadena de comercialización hasta el consumidor final + el 70% del precio final marcado en cajetilla 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. WHO Region of the Americas
Viet Nam Excise tax Increases from 65% to 70% of factory price Excise tax Increases from 65% to 70% of factory price For excise tax: the tax rate is increased from 55% in 2007 to 65% in January 2008 For import tax: the tax rate for cigarettes is reduce from 150% in 2007 to 140% in 2008 due to WTO commitments and is reduced to 135% in 2010 The value added tax unchanged in the past years. WHO Western Pacific Region
Yemen لا يوجد أي تغيير لا يوجد أي تغيير No change since last report. WHO Eastern Mediterranean Region
Zambia Answer not provided Answer not provided Report not provided WHO African Region
Zimbabwe Answer not provided Answer not provided Report not provided WHO African Region
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Survey answers in 2018

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