HTP Tax Gap Map: North Macedonia | Campaign for Tobacco-Free Kids
sign up

< Back to Heated Tobacco Products Tax Gap Map

Tax Gap of Heated Tobacco Products in North Macedonia

Republic of Macedonia amended its Excise Law May 2019 to include heat-not-burn tobacco in the category: “non-combustible tobacco products” (Art.77, 80, 82). Art. 84(6) sets the excise duty on heated tobacco and as of July 1st, 2023, the tax is MKD 4,000 (Art. 124).

Cigarettes are subject to a mixed excise system including an ad valorem excise based on the retail sales price (RSP), and a specific excise tax based on sticks, and a minimum excise tax based on sticks. As of July 1st, 2023, the specific excise was MKD 2.533 per 1000 units, the ad valorem excise is 9% of the RSP, and the minimum excise is MKD 2.733 per 1000 units.




Last updated Sept. 1, 2023