Comparison of tax on conventional cigarettes and heated tobacco products
| Tax | Conventional cigarettes | Before HTP tax increase | After HTP tax increase |
| Average price (won*) | 4500 | 4300 | 4500 |
| Tobacco consumption tax (won) | 1007 | 528 | 897 |
| National health promotion fund (won) | 841 | 438 | 750 |
| Local education tax (won) | 443 | 232.2 | 395 |
| Individual consumption tax (won) | 594 | 126 | 529 |
| Environmental improvement charges (won) | 24.4 | 24.4 | 24.4 |
| Total tax (won) | 2909.4 | 1348.6 (compared with tax on conventional cigarettes: 46%) | 2595.4 (compared with tax on conventional cigarettes: 89%) |
| Tax rate (VAT excluded) (%) | 64.76 | 31.7 | 57.7 |
| VAT (%) | 10 | 10 | 10 |
*Won is the currency of South Korea (1000 won=US$1).
HTP, heated tobacco product; VAT, value-added tax.