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

No company has officially launched a heated tobacco product in Sweden. Currently, heated tobacco is not defined in the tax code in a separate category, but rather taxed under the category of “smoking tobacco.” A specific excise is applied to smoking tobacco and therefore to heated tobacco. As of January 2023, the specific excise tax rate is SEK 2,166 per kg. It is expected to increase to 2,241 per kg in 2024.

Sweden applies a mixed excise tax system to cigarettes. The current specific excise tax rate is SEK 1.78 per cigarette and the ad valorem rate is 1% of the retail sales price (RSP). The resulting minimum excise (based on the WAP) is SEK 1.81 per cigarette.



Last updated Sept. 1, 2023