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Tax Gap of Heated Tobacco Products in Kuwait
Kuwait applies an ad valorem tax on all tobacco products including heated tobacco products. However, heated tobacco products are not included as a new category in the tax code, and therefore defined as “other tobacco.” The tax rate for all tobacco products (including cigarettes and heated tobacco) is set at 100% of the “pre-tax” price, defined as the price before taxes. Therefore, the effective tax rate is 50% of the retail sale price.
In addition, a 5% customs duty is levied on heated tobacco.
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Last updated Sept. 1, 2023