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Tax Gap of Heated Tobacco Products in Denmark
In an executive order published on June 27th, 2018, Amendment No. 956 to the Tobacco Tax Act defines heated tobacco as a product “intended to be inhaled and which is intended to produce vapor without the use of a combustion process.” The amendment entered into force several days later on July 1st, 2018. Heated tobacco products are subject to a specific excise tax by weight which is equivalent to the tax on pipe tobacco and consistently lower than the taxes on cigarettes.
As of January 1st, 2022, the tax on heated tobacco products has been DKK 1500.09 per kg of tobacco.
Since January 1st, 2022, cigarettes are subject to a specific excise tax of DKK 1935.4 per 1000 cigarettes, and an ad valorem excise of 1% of the retail sale price.
Sources:
- SKAT: Tax Authority of Denmark
- Amendment No. 956 to the Tobacco Tax Act, published June 27, 2018
- Act No. 1588, adopted Dec 27, 2019
Last updated Sept. 1, 2023