Tobacco Products Duty rates
Updated 26 November 2025
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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates
Duty rates
From 1 October 2026
| Tobacco product | Duty rate | Impact on customers |
|---|---|---|
| Cigarettes | The higher of: 16.5% of retail price plus £394.09 per 1,000 cigarettes or £518.75 per 1,000 cigarettes — the minimum excise tax rate |
Additional £1.21 to a packet of 20 cigarettes |
| Cigars | £508.12 per kg | Additional 81 pence per 10g of cigars |
| Hand rolling tobacco | £574.30 per kg | Additional £2.54 to a packet (30g) of hand rolling tobacco |
| Other smoking tobacco and chewing tobacco | £248.07 per kg | Additional £1.95 to a packet (30g) of pipe tobacco |
| Tobacco for heating | £426.47 per kg | Additional 45 pence to a typical 6g pack of tobacco for heating |
From 6pm on 26 November 2025 to 30 September 2026
| Tobacco product | Duty rate | Impact on customers |
|---|---|---|
| Cigarettes | The higher of: 16.5% of retail price plus £353.50 per 1,000 cigarettes or £471.93 per 1,000 cigarettes — the minimum excise tax rate |
Additional 57 pence to a packet of 20 cigarettes |
| Cigars | £440.93 per kg | Additional 28 pence per 10g of cigars |
| Hand rolling tobacco | £503.80 per kg | Additional 97 pence to a packet (30g) of hand rolling tobacco |
| Other smoking tobacco and chewing tobacco | £193.87 per kg | Additional 37 pence to a packet (30g) of pipe tobacco |
| Tobacco for heating | £363.36 per kg | Additional 14 pence to a typical 6g pack of tobacco for heating |
From 6pm on 30 October 2024 to 5.59pm on 26 November 2025
| Tobacco product | Duty rate | Impact on customers |
|---|---|---|
| Cigarettes | The higher of: 16.5% of retail price plus £334.58 per 1,000 cigarettes or £446.67 per 1,000 cigarettes — the minimum excise tax rate |
Additional 54 pence to a packet of 20 cigarettes |
| Cigars | £417.33 per kg | Additional 27 pence per 10g of cigars |
| Hand rolling tobacco | £476.83 per kg | Additional £2.32 to a packet (30g) of hand rolling tobacco |
| Other smoking tobacco and chewing tobacco | £183.49 per kg | Additional 35 pence to a packet (30g) of pipe tobacco |
| Tobacco for heating | £343.91 per kg | Additional 13 pence to a typical 6g pack of tobacco for heating |
Minimum excise tax rate for cigarettes
The minimum excise tax rate is the minimum amount of Excise Duty that must be paid on cigarettes.
This means that if the Tobacco Product Duty on cigarettes is the lower than the minimum excise tax rate, you must apply the minimum Excise Duty instead.
Further information
Read about Tobacco Products Duty.