HTP Tax Gap Map: Czechia | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Czechia

The Law on Excise Duties was amended on February 1st, 2019, to define heated tobacco products as: “a tobacco product which contains tobacco, and for which the use does not involve gradual combustion of tobacco, use by nose, or chewing, and is not subject to tobacco tax. The subject of the tax on heated tobacco products is the tobacco contained in the heated tobacco product.” (Title VI of Act No. 80/2019).

The amendment went into effect on April 1st, 2019, applying the specific excise tax for “other smoking tobacco” including heated tobacco. Since April 1st, 2020, the tax rate on all tobacco products has been increased annually; As of May 2023, the tax “other smoking tobacco” (and therefore on heated tobacco) has been CZK 3000 per kg tobacco.

Cigarettes, on the other hand, are taxed according to a mixed excise system that includes a specific excise, currently of CZK 1969.85 per 1000 cigarettes, an ad valorem excise of 30% of the retail sales price, and a minimum excise of CZK 3519.83 per 1000 cigarettes.


Last updated Sept. 1, 2023