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Tax Gap of Heated Tobacco Products in Belarus
The tax code was amended in December 2021 to introduce a new category for heated tobacco products (Art 148) called “tobacco products intended for consumption by heating.” Starting January 1st, 2022, heated tobacco sticks are subject to a specific tax based on the weight of tobacco. The new law also introduced a tax on HTPs.
Cigarettes are taxed according to a mixed system that includes a tiered specific tax in which the tax depends on cigarette prices with 2 different price tiers (groups I and II) and an ad valorem tax. Tax rates also vary between filtered and unfiltered cigarettes.
The tax rates for 2023 are scheduled as follows:
- Heated tobacco sticks:
- From January 1st to March 31st: BYR 226.68 per kg
- From April 1st to June 30th: BYR 261.92 per kg
- From July 1st to September 30th: BYR 297.20 per kg
- From October 1st to December 31st: BYR 332.44 per kg
- Filtered cigarettes:
- From January 1st to March 31st: Group I (up to 190 rubles) at BYR 55.6; Group II (at least 190 rubles) at BYR 107.93 per 1000 cigarettes
- From April 1st to June 30th: Group I (up to 190 rubles) at BYR 55.6; Group II (at least 205 rubles) at BYR 107.93 per 1000 cigarettes
- From July 1st to September 30th: Group I (up to 190 rubles) at BYR 55.6; Group II (at least 220 rubles) at BYR 107.93 per 1000 cigarettes
- From October 1st to December 31st: Group I (up to 190 rubles) at BYR 55.6; Group II (at least 235 rubles) at BYR 107.93 per 1000 cigarettes
The law also introduced a BYN 2.72 tax on heating tobacco devices (for the purpose of inhaling heated tobacco).
Sources:
Last updated Sept. 1, 2023