< Back to Heated Tobacco Products Tax Gap Map
Tax Gap of Heated Tobacco Products in Egypt
A tax of EGP 1,400 (EUR 43) per kg of tobacco is applied to heated tobacco products. In addition, a health insurance fee of 10% of the retail sale price is levied on heated tobacco products and revenue that is generated as a result of earmarking for the Egyptian health insurance system, according to Law No. 2/2018 and the Egyptian customs circular No. 34/2022.
Since July 2010, Egypt applies a mixed excise system with a tiered specific tax for cigarettes. The tiered specific tax depends on pack prices and an ad valorem of 50% of the retail sales price (RSP). There are 3 tiers based on RSP of cigarettes, ranging from EGP 4 to EGP 7 per pack.
Sources:
Last updated Sept. 1, 2023