January 1, 2025

New tax rates on Tobacco Products.

Cigars and cigarillos: 15.8% rate on RRP.

The minimum tax amount will be 47 euros for every 1,000 units.

Cigarettes: simultaneously at the following tax rates:

1. Proportional type: 48.5% off RRP.
2. Specific type: 33.50 euros for every 1,000 cigarettes.

The minimum tax amount is 150 euros for every 1,000 cigarettes.

Rolling tobacco: simultaneously at the following tax rates:

1. Proportional type: 37.68% off RRP.
2. Specific type: 33.4 euros per kilogram.

The minimum tax amount is 112.5 euros per kilogram.

Other tobacco products: 34% off RRP.

The minimum tax amount is 30 euros per kilogram.

April 1, 2025

Inclusion of the new tax on e-cigarette liquids and other tobacco-related products in the definition of “duty-free shops”.