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Tax Gap of Heated Tobacco Products in Ireland

In Ireland, heated tobacco products are not classified in the tax code. By default, they are treated as  “other smoking tobacco.” Since October 14, 2020, this category is subject to a specific rate of €287.812 per kilogram.

Cigarettes are taxed according to a mixed system includes a specific tax of €356.39 per 1000 sticks and an ad-valorem excise of 10.06% of the retail selling price. The minimum excise rate is set at €414.24 per 1000 sticks.

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Last Updated Feb. 22, 2021