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Tax Gap of Heated Tobacco Products in Albania

At the end of 2018 the Albanian Parliament approved amendments to its tax law (Law no. 98/2018 of Dec 3, 2018) which, among other things, introduced excise tax on heated tobacco. The law went into effect on Jan 1, 2019.

Since Jan 1, 2020, heated tobacco is currently subject to a specific excise tax of ALL 6000 per kg, whereas the excise tax on cigarettes (also a pure specific excise tax) is ALL 6000 per 1000 sticks. In effect, this means that the tax burden on a pack of heated tobacco sticks is less than 1/3 of that on a pack of conventional cigarettes.

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Last Updated Feb. 20, 2021