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Tax Gap of Heated Tobacco Products in Belarus

In Belarus, heated tobacco was added to the tax code with the amendment adopted by the council of the Republic on December 20, 2018. The amendment introduced an excise tax on heated tobacco, based on the weight of the tobacco mixture. The tax went into effect on January 1, 2019. Since January 1, 2020, the rate was BYR 122.6 per kilogram of tobacco. The rate increased to BYR 141 per kilogram on January 1, 2021.

Cigarettes are subject to a tiered specific excise tax system in which the tax amount varies across 3 groups, depending on the price. Though the tax rate in each group does not vary during the fiscal year (January 1 to December 31), the price threshold changes every 6 months. In addition, non-filtered cigarettes are taxed at a lower rate than filtered cigarettes. The tax on each group is as follows: 

Fiscal year 2020: 

  • Group 1 (retail price up to BYR 120 per 1,000 sticks): BYR 24.9 per 1,000 sticks
  • Group 2 (retail price from BYR 120 to BYR 160 per 1,000 sticks): BYR 62.77 per 1,000 sticks
  • Group 3 (retail price over BYR 160 per 1,000 sticks): BYR 71.97 per 1,000 sticks

Fiscal year 2021: 

  • Group 1 (retail price up to BYR 127.5 per 1,000 sticks): BYR 27.39 per 1,000 sticks
  • Group 2 (retail price from BYR 127.5 to BYR 155 per 1,000 sticks): BYR 68.98 per 1,000 sticks
  • Group 3 (retail price over BYR 155 per 1,000 sticks): BYR 72.19 per 1,000 sticks

Sources

Last Updated Mar. 8, 2021