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Tax Gap of Heated Tobacco Products in the Slovenia

The Republic of Slovenia amended its Law on Excise Duties effective July 1, 2016. The revised law contains a new class of tobacco products subject to excise tax. Article 81(2) defines them as “products intended for inhalation, without combustion, which are used as a substitute for tobacco products and comparably satisfy the needs and expectations of smokers, regardless of tobacco content or absence.”

Article 85 (1) explains that this category includes “processed tobacco intended for heating (referred to heating tobacco) or liquid containing nicotine”. The excise tax to on heated tobacco is a specific amount based on the weight of the tobacco mixture. When the law became effective in July 2016, the rate was initially set at EUR 88 / kg of tobacco mixture, in effect the same rate as for fine cut or pipe tobacco products. For e-cigarettes, EUR 0.18 per ml of e-liquid containing nicotine. The rates have not changed since that date. 

Slovenia applies a mixed excise tax system on cigarettes. Since October 1, 2020, the specific excise tax rate is EUR 76.95 per 1000 sticks, the ad-valorem rate is 22.9% of the retail sale price, and the minimum excise is EUR 120 per 1000 sticks (Official Gazette No 118/2020).

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Last Updated Mar. 1, 2021