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Tax Gap of Heated Tobacco Products in the Slovak Republic

In 2016, the Slovak Republic amended its Excise Tax Act on Tobacco Products to create a new tax category for heated tobacco, which went into effect on May 1, 2017. Heated tobacco is defined as “a product containing tobacco which is not consumed during the burning process, with the exception of chewing tobacco and snuff (hereinafter referred to as "smokeless tobacco product")” (Art 4(8) of the Excise Law). A specific excise tax is applied to heated tobacco, at the same rate as the category “smokeless tobacco”. From Feb 1, 2020 through Jan 31, 2021, the specific excise tax rate was EUR 76.7 per kilogram. According to the excise Duty Act, the rates on smokeless tobacco are scheduled to increase as follows (Art. 44ab of the Excise Law):

  • from Feb. 1, 2021 to Jan. 31, 2022: EUR 132.20 per kg,
  • from Feb. 1, 2022 to Jan. 31, 2023: EUR 160 per kg.

The Slovak Republic applies a mixed excise tax system to cigarettes. From Feb 1, 2020 to Jan 31, 2022, the specific excise tax rate is EUR 74.6 per 1000 sticks, the ad-valorem rate is 23% of the retail sale price, and the minimum excise is EUR 116.5 per 1000 sticks. The specific and minimum excise rates are scheduled to increase as follows (Art. 44ab of the Excise Law):

  • from Feb 1, 2022 to Jan 31, 2023: a specific excise of EUR 79.6 per 1000 sticks and a minimum excise of EUR 124.3 per 1000 sticks.

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Last Updated Mar. 1, 2021