< Back to Heated Tobacco Products Tax Gap Map
Tax Gap of Heated Tobacco Products in Sweden
No company has officially launched a heated tobacco product in Sweden. Currently, heated tobacco is not defined in the tax code in a separate category, but rather taxed under the category of “smoking tobacco.” A specific excise is applied to smoking tobacco and therefore to heated tobacco. As of January 2023, the specific excise tax rate is SEK 2,166 per kg. It is expected to increase to 2,241 per kg in 2024.
Sweden applies a mixed excise tax system to cigarettes. The current specific excise tax rate is SEK 1.78 per cigarette and the ad valorem rate is 1% of the retail sales price (RSP). The resulting minimum excise (based on the WAP) is SEK 1.81 per cigarette.
Sources:
- Swedish Tax Agency: Legislation on Excise Duties
- Swedish Tax Agency: Current excise tax rates
- Swedish Tax Agency: Regulation on the taxation of products not categorized in the excise code (heated tobacco)
- National Legislature of Sweden (Riksdag): Ordinance (2018: 074) on tax on certain nicotine-containing products (nicotine containing e-liquids)
- European Commission: Tax rates
Last updated Sept. 1, 2023