Table 1

Tiered ad valorem excise tax rates for cigarettes in Bangladesh, 2009–2015

TierRetail price/pack of 10 sticks (BDT)Excise tax rate (% of retail price)Total tax share in retail price (excise+VAT)
2009–2010
 Low7.25–8.753247%
 Medium16.25–17.255267%
 High23.25–29.255570%
 Premium46.25+5772%
2010–2011
 Low8.40–9.153348%
 Medium18.40–19.005368%
 High27.00–32.005671%
 Premium52.00+5873%
2011–2012
 Low11.00–11.303651%
 Medium22.50–23.005570%
 High32.00–36.005873%
 Premium60.00+6075%
2012–2013
 Low12.10–12.303954%
 Medium24.75–25.255671%
 High35.20–39.505974%
 Premium66.00+6176%
2013–2014
 Low14.00–14.203954%
 Medium28.00–30.005671%
 High42.00–45.005974%
 Premium80.00+6176%
2014–2015
 Low15.00–16.504459%
 Medium32.50–35.006176%
 High50.00–54.006277%
 Premium90.00+6277%
  • One per cent health development surcharge is included in the excise tax rates for 2014–2015. The prices are in current BDT, with the official exchange rate varying from US$0.0145 in 2009 to US$0.0128 in 2015.

  • BDT, Bangladeshi taka; VAT, value-added tax.