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Tobacco Products Tax (TPT)

Rates

You must pay Tobacco Products Tax (TPT) as soon as liability arises. Liability for tobacco products tax arises at the time tobacco products either:

  • enter Ireland
  • or
  • are manufactured and released for consumption in Ireland.

The excise duty rates for TPT rates are available in the Excise Duty rates section.

Next: Relevant legislation

Published: 01 September 2025 Print this page

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