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Tax Gap of Heated Tobacco Products in Yemen
The largest component of the tobacco tax in Yemen is the General Sales Tax (GST). While the standard rate for most goods and services is 5%, the special rate for tobacco products is 90% of the pre-tax retail sale price. There is also a small specific tax, and its value is YER 18 per pack since 2018. According to the 2021 Finance Bill, the tax of heated tobacco is 50% of the retail sale value.
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Last updated Sept. 1, 2023