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

< Back to Heated Tobacco Products Tax Gap Map

Tax Gap of Heated Tobacco Products in Peru

According to the provisions of article 5 of Legislative Decree No. 1419 published on September 13th, 2018, and implemented on January 1st, 2019, heated tobacco products are included as a new category in the tax code and taxed at a rate of PEN 0.30 per stick. Heated tobacco is taxed by applying the established excise rate. The excise tax amounts to PEN 0.30 (USD 0.08) per stick.
Cigarettes are taxed at a rate of PEN 0.36 per stick.



Last updated Sept. 1, 2023