Excise Duty rates

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,
(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

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