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Excise duty rates on tobacco

Excise duty on tobacco is calculated in different ways, using various excise duty rates, depending on the types of tobacco goods in question. If excise duty is charged per kilo, the duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.

Find out more about how excise duty is calculated in the Swedish Tax Agency’s legal guidance material.

The Swedish Tax Agency’s legal guidance (in Swedish) External link.

Excise duty rates for 2023

Cigarettes

SEK 1.78 per item + 1% of the retail price.

Excise duty per packet is calculated as follows: SEK 1.78 x number of cigarettes + 1% x retail price.

Example: The excise duty on a packet of 20 cigarettes with a retail price of SEK 60 is calculated as follows: SEK 1.78 x 20 items + 1% x SEK 60 = SEK 36.20 per packet

The retail price is indicated on the cigarette packaging.

Cigars/cigarillos

SEK 1.56 per item

The calculation is made as follows: Excise duty rate x number of items = excise duty.

Smoking tobacco

The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.

SEK 2 166 per kilo

The calculation is made as follows: Excise duty rate x weight in kg = excise duty.

Moist snuff (“snus”)

The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.

SEK 508 per kilo

The calculation is made as follows: Excise duty rate x weight in kg = excise duty.

Chewing tobacco

The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.

SEK 560 per kilo

The calculation is made as follows: excise duty rate x weight in kg = excise duty.

Other kinds of tobacco

The excise duty must be calculated for the total weight of the goods at the time when the duty becomes chargeable.

SEK 2,166 per kg

The calculation is made as follows: excise duty rate x weight in kg = excise duty.

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