Excise Formula
The excise duty on tobacco in France is levied directly on the quantities produced or imported and not on the basis of the value added to a product when it is sold. The amount of the excise duty is equal to the greater of the following two amounts published by the French customs:
The sum of the product of the excise duty rate expressed as a percentage of the retail selling price, added to the excise duty rate expressed in euros per 1 000 units or 1 000 grams.
The minimum collection (minimum tax).
If the sum of the excise duty rate and the tariff is less than the minimum collection, then the latter applies.
Amounts of excise duty on manufactured tobacco in force
Here is the amount of excise duty on tobacco manufactured in metropolitan France since 1 January 2025:State Taxes
As for state taxes in France, they represent 75 to 80% of cigarette sales (about 40% for cigars). The tobacconist is subject to taxation that varies according to the retail price. It includes two taxes:
Excise duty on tobacco.
Value added tax (VAT).
These taxes are determined by the government as part of budget laws and are often increased to discourage tobacco use.
VAT (Value Added Tax)
Sales by tobacconists, as well as discounts granted, are not subject to VAT. The VAT rate, integrated into the retail selling price, is 16.66%. In addition, each manager in mainland France benefits from a 10.19% discount on the retail sale of all types of tobacco. In Corsica, this discount is 11.323%.
What is the excise duty on tobacco?
