Excise Duty rates

Tobacco Products Tax and E-liquid Products Tax

The table below contains the current rates of Tobacco Products Tax which are effective from 8 October 2025.

Tobacco Products Tax
ProductRate of Duty (€)
Cigarettes (a) €483.50 per thousand together with an amount equal to 8.78% of the price at which the cigarettes are sold by retail,
or
(b) €533.99 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a)
Cigars €541.758 per kilogram
Fine-cut tobacco for the rolling of cigarettes €521.201 per kilogram
Other smoking tobacco €375.847 per kilogram

The below table contains the current rate of E-liquid Products Tax which is effective from 1 November 2025.

E-liquid Products Tax

Product

 Rate of Duty (€)

E-liquid product

 €500.00 per litre

Next: Sugar Sweetened Drinks Tax

Published: 10 September 2026 Print this page

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