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

Heated tobacco products were introduced in Switzerland in 2015 with the launch of IQOS by Philip Morris International. According to an ordinance published on September 29th, 2017, by the National Assembly, tobacco products (including heated tobacco) not defined in the tax code should be taxed as a type of “pipe tobacco” product (Ordinance 641.31). As a result, an ad valorem excise is applied to heated tobacco and as of 2023, the rate is 12% of the retail sale price.

Switzerland applies a mixed excise tax system with a minimum excise to cigarettes. In 2023, the specific excise tax rate was CHF 118.32 per 1000 cigarettes, the ad valorem rate was 25% of the retail sale price, and the minimum excise was CHF 212.1 per 1000 cigarettes. Two additional levies apply: a CHF 1.3 per 1000 cigarettes levy to fund tobacco control (“prevention fund”) and a CHF 1.3 per 1000 cigarettes levy to contribute to the “domestic tobacco financing fund” (SOTA).

Tax rates have not been changed since 2013.

Note: The Federal Council of Switzerland has requested Parliament draft a new law that would consolidate excise taxation for all tobacco products.



Last updated Sept. 1, 2023