Heated tobacco taxation in Europe – how it stands and what may emerge



  • Executive summary
  • Introduction to HnB taxation in the EU
  • Tax structures
  • Tax rates
  • Country-by-country detailed information
  • Comment
  • Taxation of HnB in other relevant jurisdictions
  • Future regulatory framework


HnB products benefit from a more benign tax regime than traditional cigarettes, but with no broadly agreed classification, the picture across Europe remains for now inconsistent and unclear.

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