Excise duty table for tobacco
Excise duty on tobacco is payable in accordance with the tax rate table attached to the act on excise duty on tobacco (Laki tupakkaverosta 1994/1470). The excise duty amount is usually based on the retail price of the product. In addition, cigarettes, cigars, cigarillos, pipe and smoking tobacco, fine-cut rolling tobacco, and smokeless nicotine products in non-liquid form are subject to excise duty payable per unit of product.
However, the excise duty payable for cigarettes, cigars, cigarillos, fine-cut rolling tobacco, and smokeless nicotine products in non-liquid form is always at least the minimum excise duty specified in the tax rate table.
Electronic cigarette liquids, heated tobacco products, and smokeless nicotine products in liquid form are only subject to excise duty payable per unit of product.
The retail price for tobacco products imported for purposes other than commercial sale is the same as the retail price for corresponding products in Finland. If there are no corresponding products in Finland, the taxable value of the tobacco products is the weighted average of the retail price in the product group as confirmed by the Tax Administration.
The taxable value of other tobacco-containing products is the average retail price in the product group as confirmed by the Tax Administration. The Tax Administration also confirms the taxable value of smokeless nicotine products in non-liquid form, but only for 2024.
Read more in the Tax Administration decision on taxable values of tobacco products in non-commercial imports (available in Finnish and Swedish, link to Finnish)
Excise duty table - Valid 1 November 2024– 30 June 2024
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 9.97/pc | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 37.16/pc | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 13.62/pc | 34.0 |
|
--Minimum excise duty on cigars |
2A | 37.16/pc | - |
| -Cigarillos | 2B | 13.62/pc | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 37.16/pc | - |
| Pipe and cigarette tobacco | 3 | 11.51/g | 48.0 |
|
Fine-cut rolling tobacco |
4 | 8.49/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 28.79/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml | |
| Heated tobacco product | 8 | 30.00/g | - |
| Smokeless nicotine product in non-liquid form | 9 | 10.00/g | 10.0 |
| --Minimum excise duty on smokeless nicotine products in non-liquid form | 9A | 14.00/g | - |
| Smokeless nicotine product in liquid form | 10 | 30.00/ml |
Excise duty table - Valid 1 January 2024– October 31 2024
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 9.43/pc | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 35.36/pc | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 12.58/pc | 34.0 |
|
--Minimum excise duty on cigars |
2A | 35.36/pc | - |
| -Cigarillos | 2B | 12.58/pc | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 35.36/pc | - |
| Pipe and cigarette tobacco | 3 | 10.75/g | 48.0 |
|
Fine-cut rolling tobacco |
4 | 8.05/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 27.37/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml | |
| Heated tobacco product | 8 | 30.00/g | - |
| Smokeless nicotine product in non-liquid form | 9 | 10.00/g | 10.0 |
| --Minimum excise duty on smokeless nicotine products in non-liquid form | 9A | 14.00/g | - |
| Smokeless nicotine product in liquid form | 10 | 30.00/ml |
Excise duty table C.
Valid 1 January 2023–30 June 2023
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 9.06/pc | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 34.32/pc | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 10.56/pc | 34.0 |
|
--Minimum excise duty on cigars |
2A | 34.32/pc | - |
| -Cigarillos | 2B | 10.56/pc | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 34.32/pc | - |
| Pipe and cigarette tobacco | 3 | 9.95/g | 48.0 |
|
Fine-cut rolling tobacco |
4 | 7.35/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 25.39/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml | |
| Heated tobacco product | 8 | 30.00/g | - |
Excise duty table D. Valid 1 July 2023–31 December 2023
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 9.43/pc | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 35.36/pc | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 12.58/pc | 34.0 |
|
--Minimum excise duty on cigars |
2A | 35.36/pc | - |
| -Cigarillos | 2B | 12.58/pc | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 35.36/pc | - |
| Pipe and cigarette tobacco | 3 | 10.75/g | 48.0 |
|
Fine-cut rolling tobacco |
4 | 8.05/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 27.37/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml | |
| Heated tobacco product | 8 | 30.00/g | - |
Excise duty table A. Valid 1 January 2022–30 June 2022
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 8.32/pc | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 32.24/pc | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 6.52/pc | 34.0 |
|
--Minimum excise duty on cigars |
2A | 32.24/pc | - |
| -Cigarillos | 2B | 6.52/pc | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 32.24/pc | - |
| Pipe and cigarette tobacco | 3 | 8.35/g | 48.0 |
|
Fine-cut rolling tobacco |
4 | 5.95/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 21.43/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml | |
| Heated tobacco product | 8 | 30.00/g | - |
Excise duty table B. Valid 1 July 2022–31 December 2022
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 8.69/pc | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 33.28/pc | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 8.54/pc | 34.0 |
|
--Minimum excise duty on cigars |
2A | 33.28/pc | - |
| -Cigarillos | 2B | 8.54/pc | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 33.28/pc | - |
| Pipe and cigarette tobacco | 3 | 9.15/g | 48.0 |
|
Fine-cut rolling tobacco |
4 | 6.65/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 23.41/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml | |
| Heated tobacco product | 8 | 30.00/g |
Excise duty tables 2021:
Excise duty table C. Valid 1 January 2021–30 June 2021
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 7.625/kpl | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 30.225/kpl | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 4.00 kpl | 34.0 |
|
--Minimum excise duty on cigars |
2A | 30.00/kpl | - |
| -Cigarillos | 2B | 4.00/kpl | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 30.00/kpl | - |
| Pipe and cigarette tobacco | 3 | 7.20/g | 48.0 |
| Fine-cut rolling tobacco | 4 | 5.05/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 18.75/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml |
Excise duty table D. Valid 1 July 2021–31 December 2021
Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.
| Product | Product group | Cents/unit | Percent of retail price |
|---|---|---|---|
| Cigarettes | 1 | 7.95/kpl | 52.0 |
|
Minimum excise duty on cigarettes |
1A | 31.20/kpl | - |
| Cigars and cigarillos | |||
| -Cigars | 2 | 4.50/kpl | 34.0 |
|
--Minimum excise duty on cigars |
2A | 31.00/kpl | - |
| -Cigarillos | 2B | 4.50/kpl | 34.0 |
| --Minimum excise duty on cigarillos | 2C | 31.00/kpl | - |
| Pipe and cigarette tobacco | 3 | 7.55/g | 48.0 |
| Fine-cut rolling tobacco | 4 | 5.25/g | 52.0 |
|
Minimum excise duty on fine-cut rolling tobacco |
4A | 19.45/g | - |
| Cigarette paper | 5 | - | 60.0 |
| Other products containing tobacco | 6 | - | 60.0 |
| Electronic cigarette liquid | |||
| --With nicotine | 7 | 30.00/ml | - |
| --Without nicotine | 7A | 30.00/ml |
Key terms: