Heated Tobacco

Tax

28
Countries/jurisdictions tax heated tobacco products

The most common HTP tax mechanisms are (1) a specific excise tax and (2) an ad valorem tax.  

  • Azerbaijan has its excise tax (and customs duty) set at 12.9 AZN per 1,000 pieces. 
  • Ecuador subjects HTPs to an ad valorem tax, set at 150 percent of its retail price. 

Several countries base their HTP tax in relation to their tax for other tobacco products.

  • For example, Germany taxes HTPs at 80 percent the rate of traditional cigarettes. 

We identified 6 countries/jurisdictions that apply an HTP tax in relation to how they tax other tobacco products

Estonia; Germany; Israel; Italy; JapanMontenegro

We identified 7 countries/jurisdictions that apply a specific excise tax based on weight

Canada; Czech Republic; GuamPoland; PortugalUzbekistan; Wales

We identified 5 countries/jurisdictions that apply a specific excise tax based on units

AzerbaijanGeorgiaLithuaniaPhilippinesUkraine

We identified 8 countries/jurisdictions that apply an ad valorem tax

Costa Rica; Ecuador; Georgia; Maldives; Montenegro; Poland; Portugal; Wales