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Tax on tobacco products

Find out about tax on cigarettes and other tobacco products

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Taxable base and tax rates

The Tobacco Tax is levied based on two amounts, which constitute the tax base on which the tax rates are applied:

  • Retail Price (in tobacco and stamp shops located on the Peninsula or the Balearic Islands), for the application of proportional rates.
  • The number of units of product, for the application of specific types.

Tax rates

Within the scope of the European Union, Member States may establish the tax rates, within the framework provided for in Community regulations.

The Excise Tax Law establishes the applicable tax rates in its article 60.

The applicable rates set out in this article vary depending on the tobacco products and may apply:

  • A proportional rate (a percentage) on the Retail Price of tobacco products. 

  • A specific rate (a certain amount), in euros, for the number of units or weight of the tobacco product.

For many tobacco products, both proportional and specific rates apply simultaneously. In addition, a minimum tax rate is established for some tobacco products.