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Tax Gap of Heated Tobacco Products in Estonia

Since Jan 1, 2018, the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act paragraph 16(4) includes heated tobacco in the category of “other smoking tobacco.” Other smoking tobacco is subject to a specific excise tax based on weight of tobacco and updated by the Tax and Customs board on Jan 1 of each year. In 2020, the rate was EUR 89.63 per kg tobacco. Effective Jan 1, 2021 the rate is EUR 97.10 per kg tobacco. 

Cigarettes are taxed according to a mixed excise system with a minimum specific excise. The ad-valorem excise is 30% of the retail sales price. The specific excise: In 2020, the specific excise was EUR 81.95 per 1000 sticks and the minimum excise was EUR 138.65 per 1000 sticks. In 2021, the specific excise increased to EUR 86.5 and the minimum excise to EUR 145.6 per 1000 sticks.

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Last Updated Feb. 20, 2021