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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 where the rate of tax would be less than if 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: 08 October 2025 Print this page

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