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:Single price of tobacco throughout the country
Once set, the price of tobacco is uniform throughout mainland France. Retailers cannot offer different prices based on their location or apply specific discounts or promotions on tobacco. Any infringement may result in sanctions against the tobacconist.
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