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Tax Gap of Heated Tobacco Products in Bulgaria

Heated tobacco is defined in the Bulgarian tax code in section 69 of Decree No. 163, which was issued on August 1, 2017 and amends the Excise Duties and Tax Warehouses Act. The Decree defines heated tobacco as: “a type of smokeless tobacco product for which the use is carried out by heating the tobacco, and which releases an aerosol, and for which no combustion process of the tobacco takes place and its use."

Despite being defined in the tax code, heated tobacco is effectively taxed as “other tobacco products” which are subject to a specific excise tax based on weight of tobacco. Per the Decree, excise taxation on heated tobacco entered into force on Jan 1, 2018. On October 1, 2018, the tax rate increased to 232.9 BGN (119.1 EUR) per kg tobacco. 

Cigarettes in Bulgaria are also subject to a specific excise tax, currently 109 BGN (55.7 EUR) per 1000 sticks. 



Last Updated Feb. 20, 2021