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Tax Gap of Heated Tobacco Products in Malaysia
All types of tobacco and tobacco products are subject to excise tax and import duties. Heated tobacco products are regulated under the “Control of Tobacco Product Regulation (Amendment) 2015,” where smoking is defined as “inhaling and expelling the smoke or vapor of any tobacco product and includes the holding of or control over any ignited, heated or vaporized tobacco product.” Since 2019, they are taxed at MYR 778 per kg, the same rate as pipe tobacco.
Since 2015, cigarettes are subject to a pure specific excise tax on cigarettes. The rate has been consistent sine 2018, at a rate of MYR 400 per 1000 cigarettes.
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Last updated Sept. 1, 2023