Tax
Twenty-nine countries/jurisdictions tax HTPs
Azerbaijan; Belgium; Canada; China; Colombia; Costa Rica; Czech Republic; Ecuador; Egypt; Estonia; France; Georgia; Germany; Guam; Indonesia; Ireland; Israel; Italy; Japan; Lithuania; Maldives; Montenegro; Palau; Philippines; Poland; Portugal; Ukraine; Uzbekistan; Wales
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; Japan; Montenegro
We identified 9 countries/jurisdictions that apply a specific excise tax based on weight
Canada; Czech Republic; Guam; Ireland; Montenegro; Poland; Portugal; Uzbekistan; Wales
We identified 5 countries/jurisdictions that apply a specific excise tax based on units
Azerbaijan; Georgia; Lithuania; Philippines; Ukraine
We identified 7 countries/jurisdictions that apply an ad valorem tax
Costa Rica; Ecuador; Georgia; Maldives; Poland; Portugal; Wales