HTP Tax Gap Map: Affordability | Campaign for Tobacco-Free Kids
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Heated tobacco products (HTPs) were first launched in Japan at the end of 2014 and are now available in at least 61 countries or jurisdictions.1 Follow this link for more information on HTPs, brands, and the global HTP market.

HTPs use an electronic device to heat a pod or stick of compressed tobacco (by definition, a cigarette), producing an aerosol for the user to inhale. Heated cigarettes and pods are sold in packs and positioned as comparable to a leading conventional cigarette brand (e.g., Philip Morris International’s heated cigarette HEETS, used with the global market leader IQOS, is co-branded with Marlboro in some markets.)2 Although heated cigarettes and pods are often priced similarly to conventional cigarettes, many countries subject HTPs to a much lower excise tax. As a result, HTPs tend to bear a smaller tax burden than conventional cigarettes, reducing the amount of potential revenue that governments could collect if heated cigarettes and pods were taxed the same way as conventional cigarettes.

Taxing tobacco products to make them expensive is the most effective way to prevent non-users from starting and spur users to quit. The Campaign for Tobacco-Free Kids developed this interactive tool to help technical experts/researchers, government policymakers and advocates compare excise tax on heated cigarettes to excise tax on conventional cigarettes in 45 countries across the world, as of July 2020. These maps illustrate how differences in taxation impact relative prices. Such differences eventually affect government revenue from total tobacco excise taxes.


For most countries, unless otherwise mentioned on the country’s page, the maps use price and tax information for Philip Morris International’s HEETS (the most sold brand of heated cigarettes worldwide) and its comparable brand of conventional cigarettes, Marlboro. See Methodology for more information.

Use the tabs on this map to compare the excise tax burdens on HTPs and conventional cigarettes in each country, as well as the 'excise tax gaps' that result from these differences. Users can also compare the price and the tax for a pack of 20 conventional cigarettes and heated cigarettes across countries, in both local currency and international dollars ($PPP). Visit the glossary for more detailed definitions of the terms used in this map.

The maps and corresponding data are current as of July 2020. Please note that these maps only account for excise taxation of heated cigarettes. They do not reflect taxation of heating devices. For more information about a country's current tobacco tax system, heating device taxation, and related web links, simply click the link in the country comments. For information about previous years, methodology, or other additional detail, contact us at

[1] Philip Morris International. 2020 3rd Quarter Results. October 22, 2020.

[2] Philip Morris International. Investor information – July 2020. Accessed Oct 27, 2020. Available at