
Excise tax rates for some categories of tobacco products for 2025-2026 were adjusted
In accordance with amendments to the Tax Code made as part of the draft fiscal and customs policy, tobacco sticks for tobacco heating devices in the next 2 years will be taxed at a higher rate than in 2024, but at a lower rate than planned previously. Thus, in 2025, the excise tax rate on tobacco sticks, reconstituted tobacco sticks or tobacco substitute sticks for devices for heating tobacco will increase from 1318.62 lei to 1384.55 lei per 1 thousand pieces (+5%), and in 2026 – up to 1453.78 lei (+5%). Previously, it was planned to apply the excise tax on these products at the level of 1450.48 lei/1000 pieces in 2024 and 1595.53 lei per 1 thousand pieces - in 2025. At the same time, cartridges/sticks for electronic cigarettes, including disposable electronic cigarettes, as well as reserve bottles containing nicotine for cartridges and electronic cigarettes on the contrary, is proposed to tax at a rate that is 5% higher than previously planned: in 2025 - 3094.55 instead of 2959.96 lei, and in 2026 - 3558.68 instead of 3255.96 lei. The remaining tobacco products are planned to be taxed in accordance with previously approved policies. // 20.08.2024 — InfoMarket.