HTP Tax Gap Map: Austria | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Austria

In Austria, tobacco taxation is regulated under the Tobacco Tax Act 1995, BGB1. Nr. 704/1994.  Federal Law BGBL1 Nr. 104/2019 amended the Tobacco Tax Act to include heated tobacco, which have been subject to a pure specific excise tax (by weight of tobacco) since April 1st, 2019. The tax rates are scheduled as follows:

  • From April 2023 to March 31st, 2024: EUR 164 per kg of tobacco
  • From April 2024 to March 31st, 2025: EUR 180 per kg of tobacco
  • From April 2025 to March 31st, 2026: EUR 197 per kg of tobacco
  • From April 2026: EUR 215 per kg of tobacco

Cigarettes are taxed according to a mixed system with a minimum excise, and scheduled changes in the next 3 years are as follows:

  • From April 2023 to March 31st, 2024: an ad valorem of 32.5% of the retail sale price, a specific excise of EUR 76.5 per 1000 cigarettes, and a minimum excise if EUR 76.50 per 1000 cigarettes
  • From April 2024 to March 31st, 2025: an ad valorem of 32% of the retail sales price (RSP), a specific excise of EUR 80 per 1000 sticks, and a minimum excise if EUR 80 per 1000 cigarettes
  • From April 2025 to March 31st, 2026: an ad valorem of 31.5% of the RSP, a specific excise of EUR 83.5 per 1000 sticks, and a minimum excise if EUR 83.50 per 1000 cigarettes
  • From April 2026: an ad valorem of 31% of the RSP, a specific excise of EUR 87 per 1000 cigarettes, and a minimum excise if EUR 87 per 1000 sticks

Sources:

Last updated Sept. 1, 2023

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