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Tax Gap of Heated Tobacco Products in Turkey
Turkey applies a “Special Consumption Tax” for excisable products, including tobacco, which consists of an ad valorem tax based on retail sale value and a fixed tobacco tax. In Turkey, heated tobacco products are banned, but they are currently marketed and sold online by PMI. They are regulated as ‘other tobacco products’ under the Law on Prevention and Control of Hazards of Tobacco Products. Since they are not included in the tax code, for the purpose of the tax and price maps we assume that they are taxed in the existing category of “other tobacco products in packages with content not exceeding 500 grams).
Since January 2023, the tax for “cigarettes containing tobacco” consists of a specific tax of 63% of the retail value and TRY 0.9618 per pack. The minimum tax is TRY 1.1259 per cigarette. For “other tobacco products in packages less than 500 grams,” the tax includes an ad valorem rate of 55% of the retail value, a specific tax of TRY 1.1259 per package, and a minimum excise of TRY 0.1238 per unit.
Sources:
- Journal of Economics, Business, Politics and International Relations (JEBPIR) 2022, 8(1), 38-58. “An Empirical Study on the Comparison of the Tax on Cola Soft Drinks and the Tax on
Cigarette and Tobacco Products in Turkey”, by Alparslan Uğur and Arzu Kızılkaya. - Global smoking and THR database: Using HTP in Turkey
- PWC: Specific SCT Increase in Tobacco Products and Alcoholic Beverages
- Turkish Republic Tax Administration
Last updated Sept. 1, 2023