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Heated Tobacco Products and Taxes Around the World

Heated tobacco products (HTPs) were first launched in 2014, and are now available in at least 51 countries or jurisdictions. HTPs use an electronic device to heat a stick or plug of compressed tobacco to a temperature high enough to emit an inhalable aerosol, but below the temperature required for full combustion. They are marketed as sophisticated, high-tech products that offer users a way to enjoy tobacco products that are ‘reduced risk’ and ‘smoke-free,’ despite little evidence to support these reduced risk claims.

All of these factors — the novelty of HTPs, wide variety in products, and lack of evidence to support reduced harm claims-- have made it difficult for countries to identify the best approach to apply tobacco excise taxes to HTPs.

The World Health Organization has made it clear that HTPs are tobacco products, and, if legally sold, should be subject to all provisions of the Framework Convention on Tobacco Control. Therefore, excise tax on HTPs should be high and equivalent to that of conventional cigarettes.

Tax Gap

  < 10%
  10% - 20%
 20% - 40%
  > 40%
  No Data

The Campaign for Tobacco-Free Kids has launched this interactive tool to help researchers, regulators and advocates easily visualize and understand the variation in countries’ approaches to HTP taxation, and how this impacts relative price, affordability, and government revenue from tobacco excise taxes. Use the tabs on this map to compare the tax burden countries place on HTPs and conventional cigarettes, as well as the “tax gap:” the difference in tax burden between conventional cigarettes and HTPs. You can also compare the price of a pack of 20 conventional cigarettes or heated cigarettes, as well as the affordability of each product.

These maps only account for excise taxation of HTP cigarettes or plugs. They do not reflect taxation of heating devices.

Get detailed definitions of the terms we use in this map and our our methodology.