Taxation and Price

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Tax Gap of Heated Tobacco Products in Guatemala

The “Ley de Tabacos y sus Productos” (Law on Tobacco and Tobacco Products, and Decree No. 61-77) imposes a 100 % tax on the ex-factory price of cigarettes, although this may not under any circumstances be less than 46 % of the consumer price for cigarettes, before value-added tax (VAT) is applied. To our knowledge, heated tobacco is not subject to a specific tax.

Source:

• Decree No. 61-77 (as amended through Decree No. 65-2001)

 Last updated Sept. 1, 2023