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Measures List
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Measure Name
Date when measure came into force
Tobacco excise rates increase +10% 2011/01/01
2012 tax rate increase by 10% 2012/01/01
2013 Tobacco products tax rate increase 2013/01/01
2014 Tobacco products tax rate increase 2014/01/01
Results 1 - 4 of 4.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Tubakaaktsiis
Tax name in English Tobacco excise
Member State EE-Estonia
Tax in force since 2003/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 01.07.2014 (State Gazette I, 12.07.2014,2), entered into force 01.01.2015.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Estonia.

 
Taxpayers

Importer, excise warehousekeeper, registered consignee, registered consignor and tax representative.

 
Tax object and basis of assessment

Smoking tobacco, cigarettes, cigars, cigarillos, chewing tobacco.

Basis of assessment:

1.cigarettes - per one thousand cigarettes plus per cent of the retail selling price;

2.cigars and cigarillos - per one thousand pieces;

3.smoking tobacco - 1 kg.

 
Deductions, Allowances, Credits, Exemptions

Tobacco products, which are consumed on board of an aircraft or ship during an intra-Community passenger service are exempted from excise duty, which are under an excise suspension arrangement and destroyed; justified losses, travellers allowances.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 46.50 34.00 %
Cigars and Cigarillos 211.00
Fine cut smoking tobacco (for rolling of cigarettes) 61.00
Other smoking tobacco 61.00

Comments

Minimum excise amount to pay is applicable for cigarettes, it is 90.00€ per 1,000 cigarettes.

 
Tax due date

The taxable period is one calendar month. An excise warehouse keeper, a registered consigneer and a tax representative are required to pay excise duty not later than by the fifteenth day of the calendar month following the taxable period.

 
Tax collector

The tax is collected by the Tax and Customs Board.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 159.90 EUR 0.89
2011 139.20 EUR 0.83
2010 90.70 EUR 0.62
2009 170.50 EUR 1.21
2008 67.60 EUR 0.41
2007 133.70 EUR 0.82
2006 80.20 EUR 0.59
2005 77.00 EUR 0.68
2004 59.50 EUR 0.61
2003 51.50 EUR 0.59
2002 46.50 EUR 0.60
2001 38.10 EUR 0.55
2000 35.60 EUR 0.58
1999 36.30 EUR 0.68
1998 34.40 EUR 0.69
1997 30.20 EUR 0.68
1996 23.50 EUR 0.63
1995 11.50 EUR 0.40

Comments