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Tax Gap of Heated Tobacco Products in Germany

As of 2020, the excise tax on heated tobacco is a mixed system that includes an ad-valorem excise of  13.13% of the retail price and a specific excise of EUR 15.66 per kg of tobacco. These are the same rates as pipe tobacco.

Cigarettes are also subject to a mixed excise system, with a minimum excise. As of 2020, the system includes an ad-valorem excise of 21.69% of the retail sales price, a specific excise of EUR 98.2 per 1000 sticks, and a minimum excise of EUR 163.60 per 1000 sticks.

These tax rates have remained unchanged since 2015.

Sources 

Last Updated Feb. 20, 2021