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

In 2016, Slovakia amended its Excise Tax Act on Tobacco Products to create a new tax category for heated tobacco, which went into effect on May 1st, 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 February 1st, 2023, to January 31st, 2024, tobacco other than cigarettes (including heated tobacco) is taxed at EUR 187.8 per kg.

For cigarettes, Slovakia applies a mixed system. As of 2023, the specific excise is EUR 84.6 per 1000 cigarettes, the ad valorem tax is 23% of the retail sale price, and the minimum excise is EUR 132.10 per 1000 cigarettes.



Last updated Sept. 1, 2023