HTP Tax Gap Map: Andorra | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Andorra

Andorra applies an excise tax on all tobacco products. Based on the WHO, the tax rate was EUR 2.7 per pack in 2020/21. In 2022, the tax was recently increased (Andorran Official Gazette Feb. 9 published Law No. 1/2022).

In 2017, the tax code was modified to include new products according to Law 1/2017 (Feb 9th, 2017). Under this system, the tax on “other manufactured tobacco products” is a specific tax of EUR 80.995 per kg. It is our understanding that the tax on tobacco products used for inhaling is an ad valorem tax of 2.3% of the retail sales price (RSP) (Products category 2404.11.00.2).

There is also the general sales tax, called “Impuesto General Indirecto (IGI)” of 4.5% that applies to all products.


Last updated Sept. 1, 2023