Scam messages have been sent out in the Tax Administration’s name. Read more about scams

Excise duty table for tobacco

Excise duty on tobacco is payable in accordance with the tax rate table attached to the act on excise duty on tobacco (Laki tupakkaverosta 1994/1470). The excise duty amount is usually based on the retail price of the product. In addition, cigarettes, cigars, cigarillos, pipe and smoking tobacco, fine-cut rolling tobacco, and smokeless nicotine products in non-liquid form are subject to excise duty payable per unit of product.

However, the excise duty payable for cigarettes, cigars, cigarillos, fine-cut rolling tobacco, and smokeless nicotine products in non-liquid form is always at least the minimum excise duty specified in the tax rate table.

Electronic cigarette liquids, heated tobacco products, and smokeless nicotine products in liquid form are only subject to excise duty payable per unit of product.

The retail price for tobacco products imported for purposes other than commercial sale is the same as the retail price for corresponding products in Finland. If there are no corresponding products in Finland, the taxable value of the tobacco products is the weighted average of the retail price in the product group as confirmed by the Tax Administration.

The taxable value of other tobacco-containing products is the average retail price in the product group as confirmed by the Tax Administration. The Tax Administration also confirms the taxable value of smokeless nicotine products in non-liquid form, but only for 2024.

Read more in the Tax Administration decision on taxable values of tobacco products in non-commercial imports (available in Finnish and Swedish, link to Finnish)

Excise duty table - Valid 1 January 2024–

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups:  3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 9.43/pc 52.0

Minimum excise duty on cigarettes

1A 35.36/pc -
Cigars and cigarillos       
-Cigars 2 12.58/pc  34.0

--Minimum excise duty on cigars

2A 35.36/pc -
-Cigarillos 2B  12.58/pc 34.0
--Minimum excise duty on cigarillos 2C 35.36/pc -
Pipe and cigarette tobacco 3 10.75/g 48.0

Fine-cut rolling tobacco

4 8.05/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 27.37/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   
Heated tobacco product 8 30.00/g -
Smokeless nicotine product in non-liquid form 9 10.00/g 10.0
--Minimum excise duty on smokeless nicotine products in non-liquid form 9A 14.00/g -
Smokeless nicotine product in liquid form 10 30.00/ml  

Excise duty table C.
Valid 1 January 2023–30 June 2023

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups:  3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 9.06/pc 52.0

Minimum excise duty on cigarettes

1A 34.32/pc -
Cigars and cigarillos       
-Cigars 2 10.56/pc  34.0

--Minimum excise duty on cigars

2A 34.32/pc -
-Cigarillos 2B  10.56/pc 34.0
--Minimum excise duty on cigarillos 2C 34.32/pc -
Pipe and cigarette tobacco 3 9.95/g 48.0

Fine-cut rolling tobacco

4 7.35/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 25.39/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   
Heated tobacco product 8 30.00/g -

Excise duty table D. Valid 1 July 2023–31 December 2023

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups:  3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 9.43/pc 52.0

Minimum excise duty on cigarettes

1A 35.36/pc -
Cigars and cigarillos       
-Cigars 2 12.58/pc  34.0

--Minimum excise duty on cigars

2A 35.36/pc -
-Cigarillos 2B  12.58/pc 34.0
--Minimum excise duty on cigarillos 2C 35.36/pc -
Pipe and cigarette tobacco 3 10.75/g 48.0

Fine-cut rolling tobacco

4 8.05/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 27.37/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   
Heated tobacco product 8 30.00/g -

 

Excise duty table A. Valid 1 January 2022–30 June 2022

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups:  3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 8.32/pc 52.0

Minimum excise duty on cigarettes

1A 32.24/pc -
Cigars and cigarillos       
-Cigars 2 6.52/pc  34.0

--Minimum excise duty on cigars

2A 32.24/pc -
-Cigarillos 2B  6.52/pc 34.0
--Minimum excise duty on cigarillos 2C 32.24/pc -
Pipe and cigarette tobacco 3 8.35/g 48.0

Fine-cut rolling tobacco

4 5.95/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 21.43/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   
Heated tobacco product 8 30.00/g -

Excise duty table B. Valid 1 July 2022–31 December 2022

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 8.69/pc 52.0

Minimum excise duty on cigarettes

1A 33.28/pc -
Cigars and cigarillos       
-Cigars 2 8.54/pc  34.0

--Minimum excise duty on cigars

2A 33.28/pc -
-Cigarillos 2B 8.54/pc 34.0
--Minimum excise duty on cigarillos 2C 33.28/pc -
Pipe and cigarette tobacco 3 9.15/g 48.0

Fine-cut rolling tobacco

4 6.65/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 23.41/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   
Heated tobacco product  8 30.00/g  

Excise duty tables 2021:

Excise duty table C. Valid 1 January 2021–30 June 2021 

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups:  3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 7.625/kpl 52.0

Minimum excise duty on cigarettes

1A 30.225/kpl -
Cigars and cigarillos       
-Cigars 2 4.00 kpl  34.0

--Minimum excise duty on cigars

2A 30.00/kpl -
-Cigarillos 2B 4.00/kpl 34.0
--Minimum excise duty on cigarillos 2C 30.00/kpl -
Pipe and cigarette tobacco 3 7.20/g 48.0
Fine-cut rolling tobacco 4 5.05/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 18.75/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   

Excise duty table D. Valid 1 July 2021–31 December 2021

Report the volume of loose tobacco in grams. The unit for the volume of loose tobacco changed from kilograms to grams on 1 January 2021. The change concerns the following product groups: 3 Pipe and cigarette tobacco, and 4 and 4A Fine-cut rolling tobacco.

Product Product group Cents/unit Percent of retail price
Cigarettes 1 7.95/kpl 52.0

Minimum excise duty on cigarettes

1A 31.20/kpl -
Cigars and cigarillos       
-Cigars 2 4.50/kpl  34.0

--Minimum excise duty on cigars

2A 31.00/kpl -
-Cigarillos 2B 4.50/kpl 34.0
--Minimum excise duty on cigarillos 2C 31.00/kpl -
Pipe and cigarette tobacco 3 7.55/g 48.0
Fine-cut rolling tobacco 4 5.25/g 52.0

Minimum excise duty on fine-cut rolling tobacco

4A 19.45/g -
Cigarette paper 5 - 60.0
Other products containing tobacco 6 - 60.0
Electronic cigarette liquid      
--With nicotine 7 30.00/ml  -
--Without nicotine 7A 30.00/ml   
Page last updated 12/30/2022