Table 1
TaxTax baseTax rateTax share on RP
IAERP7%7.0%
VATRP - IAE - II - FET21%6.6%
FETRP - IAE - VAT8.35%7.8%
IIRP - IAE - VAT - FET60%47.2%
Total68.6%
  • ACigarettes Tax Structure

  • FET, Special Tobacco Fund; IAE, additional emergency tax; II, internal tax; RP, retail price; VAT, value added tax.