Minimum tax rates for fine-cut smoking tobacco in the European Union, 2004–2018
| Date | Minimum rate | Directive |
| Until January 2011 | €32 per kg or 36% of the retail selling price inclusive of all taxes. | 2002/10/EC |
| From January 2011 to January 2013 | €40 per kg or 40% of the weighted average retail selling price. | 2010/12/EU 2011/64/EU |
| From January 2013 to January 2015 | €47 per kg or 43% of the weighted average retail selling price. | 2011/64/EU |
| From January 2015 to January 2018 | €54 per kg or 46% of the weighted average retail selling price. | 2011/64/EU |
| From January 2018 | €60 per kg or 48% of the weighted average retail selling price. | 2011/64/EU |
The rates are set to increase to €60 or 50% by 2020.