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Tax Gap of Heated Tobacco Products in Spain

Currently heated tobacco is not defined in the tax code and is taxed under the category of “other smoking tobacco.” A mixed excise tax system is applied to other smoking tobacco products and hence heated tobacco. The ad-valorem excise rate since 2020 is 28.4% of the retail sales price and the minimum excise is EUR 22 per kilogram. 

Spain applies a mixed excise tax system with a minimum excise to cigarettes. Since 2020, the specific excise rate is EUR 24.7 per 1,000 sticks, the ad-valorem rate is 51% of the retail sales price, and the minimum excise is EUR 131.5 per 1,000 sticks. 


Last Updated Mar. 1, 2021