Excise duty rates on tobacco

Excise duty rates from 1 January 2024

Cigarettes

SEK 1.84 per item + 1% of the retail price.

• Excise duty per packet is calculated as follows: SEK 1.84 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 1.84 x 20 items + 1% x SEK 60 = SEK 37.40 per packet

The retail price is indicated on the cigarette packaging.

Cigars/cigarillos

SEK 1.62 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 2 241 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 526 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 579 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 2 241 per kg

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