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Excise Duty rates

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

Tobacco Products Tax and E-liquid 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

The below table contains the current rate of E-liquid Products Tax.

E-liquid Products Tax

Product

  Rate of Duty (€)

E-liquid product

  €500.00 per litre

Next: Sugar Sweetened Drinks Tax

Published: 26 November 2024 Print this page

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