Excise Duty rates

Tobacco Products Tax

The table below contains the current rates of Tobacco Products Tax.

These rates are effective from 10 October 2018.

Tobacco Products Tax
ProductRate of Duty (€)
Cigarettes (a) €327.10 per thousand together with an amount equal to 9.04% of the price at which the cigarettes are sold by retail,
or
(b) €376.82 per thousand where the rate of tax would be less than if calculated in accordance with paragraph (a)
Cigars €375.058 per kilogram
Fine-cut tobacco for the rolling of cigarettes €360.827 per kilogram
Other smoking tobacco €260.199 per kilogram

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