Home   Companies and charities   Excise and licences  

Excise Duty rates

  1. Overview
  2. Mineral Oil Tax
  3. Other energy products and Electricity Taxes
  4. Alcohol Products Tax
  5. Tobacco Products Tax
  6. Sugar Sweetened Drinks Tax
  7. Excise licences
  8. Betting Duty

Tobacco Products Tax

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

These rates are effective from 11 October 2023.

Tobacco Products Tax
ProductRate of Duty (€)
Cigarettes (a) €428.48 per thousand together with an amount equal to 8.85% of the price at which the cigarettes are sold by retail,
or
(b) €479.37 per thousand where the rate of tax would be less than if calculated in accordance with paragraph (a)
Cigars €483.343 per kilogram
Fine-cut tobacco for the rolling of cigarettes €465.003 per kilogram
Other smoking tobacco €335.322 per kilogram

Next: Sugar Sweetened Drinks Tax

Published: 11 October 2023 Print this page

Back to homepage Back to top