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Tax Gap of Heated Tobacco Products in Denmark

In an executive order published on June 27, 2018, Amendment No. 956 to the Tobacco Tax Act defines heated tobacco as “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 1, 2018. Heated tobacco is subject to a specific excise tax by weight which is equivalent to the tax on coarse cut tobacco and consistently lower than the taxes on fine cut tobacco and on cigarettes. 

Act No. 1588, adopted on Dec 27, 2019, requires two successive tax increases on all tobacco products, including heated tobacco:

  • Effective Jan 1, 2020, heated tobacco is subject to a specific excise tax (by weight) of DKK 1300.90 per kg tobacco.
  • Effective Jan 1, 2022, tax on heated tobacco will be increased to DKK 1500.90 per kg tobacco. 

Cigarettes are currently subject to a pure specific excise tax of 1737.90 DKK per 1000 sticks.

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Last Updated Feb. 20, 2021