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Tax Gap of Heated Tobacco Products in Armenia

Until December 2019, the tax system for cigarettes was an ad-valorem excise tax with a specific floor. Heated tobacco products were not defined in the tax code, and as a result they were taxed under the category of “other tobacco products” and subject to a specific tax based on weight.

Since January 1, 2020, the tax system was modified to a pure specific excise for all tobacco products. In addition, it was amended to explicitly include heated tobacco. The new tax is a specific tax based on the number of sticks (instead of weight). The rates for heated tobacco were scheduled as follows:

  • AMD 2000 per 1000 sticks, effective Jan 1, 2020;
  • AMD 2300 per 1000 sticks, effective Jan 1, 2021;
  • AMD 2700 per 1000 sticks, effective Jan 1, 2022;
  • AMD 3100 per 1000 sticks, effective Jan 1,2023.

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Last Updated Feb. 20, 2021