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Tax Gap of Heated Tobacco Products in Azerbaijan

The excise tax code of the Republic of Azerbaijan was amended in 2019 to add new categories of tobacco products, including heated tobacco and electronic cigarettes (Art 190 of the Excise Code). The decision on the tax rates for tobacco products was signed on January 10, 2019 and came into effect on February 10, 2019 (Decision of the Cabinet of Ministers No. 5). The excise tax rates were set at AZN 28 per 1,000 heated tobacco sticks (defined as “cigarettes containing tobacco substitutes”), and at AZN 20 per ml of e-liquid for electronic-cigarettes. The rate for heated tobacco was the same as that for conventional cigarettes (defined as “cigarettes containing tobacco”).  

The tax rate on heated tobacco and cigarettes increased in 2020 with Decision No. 43, which came into effect on March 17, 2020. The rate increased to AZN 39 per 1,000 sticks. The rate on e-liquids was not modified. 

As of March 2021, these rates have not changed. 

Sources

Last Updated Mar. 1, 2021