Taxation and Price

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Tax Gap of Heated Tobacco Products in Greece

The tax rate for heated tobacco is based on the category: “other smoking products.” As of 2023, the excise tax on heated tobacco products is a specific excise of EUR 156.7 per kg of tobacco.

Cigarettes are subject to a mixed excise system which includes a minimum excise duty. As of 2023, the ad valorem excise is 26% of the retail sales price (RSP), the specific excise is EUR 82.5 per 1000 cigarettes, and the minimum excise is EUR 117.50 per 1000 cigarettes.

These tax rates have remained unchanged since 2014.

Sources:

• Independent Authority for Public Revenue (AADE)
• European Commission: Excise Duties on Tobacco

Last updated Sept. 1, 2023