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Tax Gap of Heated Tobacco Products in Malta
Malta does not have a specific category in its tax code for heated tobacco products. Heated tobacco is currently not for sale, but imported heated tobacco products shall be treated like “other tobacco products.”
As of 2023, the Excise Duty Act includes a specific excise tax of EUR 122 per kg of tobacco for “other tobacco products.” For cigarettes, the tax system is a mixed excise that includes a specific excise of EUR 107 per 1000 cigarettes, an ad valorem excise of 23.4% of the retail sale price, and a minimum excise of EUR 165 per 1000 cigarettes.
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Last updated Sept. 1, 2023