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Tax Gap of Heated Tobacco Products in New Zealand
Heated tobacco products are taxed under the existing category of “other tobacco.” As of January 2023, the tax rate is NZD 1,372 per kg of tobacco. Cigarettes are subject to a tiered specific excise tax system in which the tax rate varies depending on tobacco weight. As of 2023, the tax rates are NZD 1,098.37 per 1000 cigarettes (for cigarettes with a weight of 0.8 kg per 1000 cigarettes or less) and NZD 1,565.18 per 1000 cigarettes (for cigarettes with a weight exceeding 0.8 kg per 1000 cigarettes).
The new rates of excise duty on tobacco and tobacco products were updated in January 2022, but have not been increased since that date.
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Last updated Sept. 1, 2023