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Tax Gap of Heated Tobacco Products in Czechia
The Law on Excise Duties was amended on February 1st, 2019, to define heated tobacco products as: “a tobacco product which contains tobacco, and for which the use does not involve gradual combustion of tobacco, use by nose, or chewing, and is not subject to tobacco tax. The subject of the tax on heated tobacco products is the tobacco contained in the heated tobacco product.” (Title VI of Act No. 80/2019).
The amendment went into effect on April 1st, 2019, applying the specific excise tax for “other smoking tobacco” including heated tobacco. Since April 1st, 2020, the tax rate on all tobacco products has been increased annually; As of May 2023, the tax “other smoking tobacco” (and therefore on heated tobacco) has been CZK 3000 per kg tobacco.
Cigarettes, on the other hand, are taxed according to a mixed excise system that includes a specific excise, currently of CZK 1969.85 per 1000 cigarettes, an ad valorem excise of 30% of the retail sales price, and a minimum excise of CZK 3519.83 per 1000 cigarettes.
Sources:
- Act No. 80/2019 Coll.
- Act No/ 609/2000 Coll., part 22
- Customs of the Czech Republic: Excise Duties on Tobacco Products
- European Commission: Full List of Excise Duties and Rates Applicable in the EU
Last updated Sept. 1, 2023