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Tax Gap of Heated Tobacco Products in Belgium

Heated tobacco is not explicitly defined in the tax code. This model assumes that Belgium applied the gross excise tax rate for “other smoking tobacco,” which includes both specific and ad-valorem components:

  • 48.31 EUR/kg 
  • 31.5% of the retail sales price

Belgium’s cigarette excise tax is also a mixed system, with a minimum excise duty. Currently, it includes:

  • Ad-valorem excise: 40.04% of the retail sales price
  • Specific excise: 66.47 EUR per 1000 sticks
  • Minimum excise: 191.67 EUR per 1000 sticks


Last Updated Feb. 20, 2021