Table 3

Evolution of tax rates, 2004–2015

Year	Cigarettes				RYO tobacco
Year	Specific tax (€ per 100 sticks)	Ad-valorem tax (% of retail price)	MED (€ per 1000 sticks)	Countries using MED	Specific tax (€ per kg.)	Ad-valorem tax (% of retail price)	MED (€ per kg.)	Countries using MED
2004	40.49	0.33	0.00	0	36.21	0.22	0.00	0
2005	42.55	0.33	96.15	14	36.72	0.22	53.38	5
2006	43.07	0.34	93.87	16	37.13	0.23	52.05	6
2007	45.34	0.34	99.78	16	39.52	0.23	52.24	6
2008	47.63	0.36	101.13	17	43.30	0.23	53.92	6
2009	49.55	0.36	108.55	17	44.34	0.24	58.47	7
2010	49.97	0.37	108.53	20	44.77	0.24	57.50	8
2011	58.54	0.34	109.75	20	47.75	0.25	65.83	11
2012	61.95	0.33	110.72	19	50.99	0.25	74.05	11
2013	75.72	0.29	124.22	20	67.87	0.19	77.02	10
2014	78.31	0.29	126.48	19	72.15	0.19	84.29	10
2015	81.77	0.28	130.59	19	73.55	0.20	89.32	11

Mean values for the countries included in the study. Money figures in constant € of 2015.
MED, minimum excise duty; RYO, roll-your-own.