Updated: Heated tobacco taxation in the EU: classification, rates and structures

Although there is a common EU decision with regards to the taxation of heated tobacco products, new and varied taxation policies are beginning to emerge across different EU countries. While some have opted to include said products in existing structures, others have developed more specific policies. This report examines tax laws across different EU countries where heated tobacco products have been launched.

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Table of contents

1 Executive summary
2 Tax structures
3 Tax rates
4 Countries where no product has been launched (hypothetical rates)
5 Tax comparison with traditional cigarettes and fine-cut tobacco
6 Future regulatory framework
7 Methodology

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