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

On January 1st, 2020, the Armenian tobacco tax system shifted from an ad valorem excise with a specific floor, to a pure specific excise tax system. The tax code was amended to include heated tobacco sticks, with the tax based on the number of sticks. Prior to this amendment, heated tobacco was taxed by default under the existing category of “other tobacco products” (e.g., pipe tobacco, tax based on weight). However, heated tobacco sticks are taxed at a much lower rate than cigarettes, and in effect their tax is now smaller than that on “pipe tobacco.”

The tax system and tax rates are guided by the Tax Code of Armenia (Sect 5, Chap 16). As of January 1st, 2023, tax rates are as follows:

  • Cigarettes: AMD 14,640 per 1000 cigarettes
  • Heated tobacco products: AMD 3,100 per 1000 sticks


Last updated Sept. 1, 2023