Excise Duty rates

Tobacco Products Tax

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

These rates are effective from 2 October 2024.

Tobacco Products Tax
ProductRate of Duty (€)
Cigarettes (a) €463.62 per thousand together with an amount equal to 8.97% of the price at which the cigarettes are sold by retail,
or
(b) €515.20 per thousand where the rate of tax would be less than if calculated in accordance with paragraph (a)
Cigars €522.330 per kilogram
Fine-cut tobacco for the rolling of cigarettes €502.511 per kilogram
Other smoking tobacco €362.369 per kilogram

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