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 rate
Rates of tobacco products duty from 6pm on 30 October 2024
| Tobacco product | Duty rate | Impact on customers |
|---|---|---|
| Cigarettes | £334.58 per 1,000 cigarettes plus 16.5% of retail price | 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 |
Rates of tobacco products duty effective from 6pm on 26 November 2025
| Tobacco product | Duty rate | Impact on customers |
|---|---|---|
| Cigarettes | £353.50 per 1,000 cigarettes plus 16.5% of retail price | 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 |
Rates of tobacco products duty effective from 1 October 2026
| Tobacco product | Duty rate | Impact on customers |
|---|---|---|
| Cigarettes | £394.09 per 1,000 cigarettes plus 16.5% of retail price | 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 |
You can find information about the rates on tobacco for heating in the Tobacco Products Duty rates guide.
Minimum Excise Duty for cigarettes
The Minimum Excise Duty is the minimum level of Excise Duty that must be paid on cigarettes.
This means that if the Tobacco Duty on cigarettes is the lower than the Minimum Excise Duty, you must apply the Minimum Excise Duty instead.
| Tobacco product | Minimum excise tax from 6pm 30 October 2024 | Minimum excise tax from 6pm 26 November 2025 | Minimum excise tax from 1 October 2026 |
|---|---|---|---|
| Cigarettes | £446.67 per 1,000 cigarettes | £471.93 per 1,000 cigarettes | £518.75 per 1,000 cigarettes |
Further information
Read about Tobacco Products Duty.