HTP Tax Gap Map: Montenegro | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Montenegro

The Republic of Montenegro first amended its excise tax law to include heat-not-burn tobacco in 2020. Under Article 49a of the revised excise tax law heat-not-burn tobacco is defined as a tobacco product “intended for inhaling of vapor without the burning process.” The taxable base was set as the weight of the tobacco mixture expressed in kgs, based on weight, and initially set to equal 40% of the minimum excise tax on 1000 cigarettes sold at the weighted average retail sale price. However, the law was amended in 2022. As of July 1st, 2023, the tax is EUR 190 per kg.

As of July 1st, 2023, the tax on cigarettes includes a specific excise tax of EUR 53.5 per 1000 cigarettes, an ad valorem tax of 24.5% of the retail sale price, and a minimum specific excise tax of EUR 91.5 per 1000 cigarettes.



Last updated Sept. 1, 2023