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Tax Gap of Heated Tobacco Products in Bosnia and Herzegovina

Article 6 of the Law on Excise Duties in Bosnia and Herzegovina (Official Gazette of BiH, 49/09, 49/14, 60/14, and 91/17) lists the types of tobacco products subject to tax: cigarettes, cigars and cigarillos, and smoking tobacco (cut tobacco for rolling cigarettes and other smoking tobacco).

As of 2023, heated tobacco products are not listed in the tax code. By default, heated tobacco products fall into the category of “smoking tobacco,” which is currently taxed at a rate of BAM 134 per kg tobacco.

Cigarettes are taxed according to a mixed system, which relies more heavily on the ad valorem excise component than on the specific excise component. The tax system is as follows:

  • Ad valorem excise: 42% of the retail sales price
  • Specific excise: BAM 82.50 per 1000 cigarettes (indexed to increase annually with inflation)
  • Minimum excise tax: BAM 152 per 1000 cigarettes

The specific excise for cigarettes did not change in 2021.


 Last updated Sept. 1, 2023