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Measures List
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Measure Name
Date when measure came into force
Higher excise duty on cigarettes 2011/01/01
Changes on the structure & rates 2012/11/05
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Ειδικός φόρος κατανάλωσης καπνοβιομηχανικών προϊόντων
Tax name in English Excise duty on tobacco products
Member State EL-Greece
Tax in force since 1993/01/01
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

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

Social security contribution Employers
Legal base

Articles 96 and 97 of Law No 2960/2001 National Customs Code, as modified.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


  • Approved warehouse-keepers both from Greece and from other Member States of the European Union or registered consignee from Greece.
  • Tax representatives of approved warehouse-keepers of other Member States.
  • Importers from third countries.
  • Persons holding a license to produce tobacco products in Greece, outside a suspension arrangement.
Tax object and basis of assessment

Manufactured tobacco products.

Deductions, Allowances, Credits, Exemptions
  • Denatured tobacco products (waste from tobacco processing).
  • Manufactured tobacco which is used exclusively for scientific trials or for trials concerning its quality.
  • Manufactured tobacco which is made available to tobacco industry staff.
  • Manufactured tobacco which is reused by the manufacturer.
  • Manufactured tobacco which is destroyed in accordance with the procedure provided for in article 105 of Law No 2960/2001 National Customs Code
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 82.50 20.00 %
Cigars and Cigarillos 35.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 156.70
Other smoking tobacco 156.70


Cigarettes: The excise duty of cigarettes consists of:

  • a specific excise duty of 82.50 euros per 1,000 units
  • a proportional excise duty (20% of the retail selling price of 1,000 units)
  • Furthermore, the total amount of excise duty of cigarettes (sum of specific and ad valorem cannot be lower than 117.50 euros per 1,000 units).

Cigars and cigarillos:

  • Proportional excise duty 35 % of the retail selling price per kilogram.

Cut tobacco for hand-rolled cigarettes and other tobacco for smoking:

  • Specific excise duty of 156.70 euros per kg

In addition to the excise duty, all the above mentioned tobacco products are charged with V.A.T. (value added tax), which is set at 18.70 % calculated on the basis of the retail selling price of each product.

Tax due date

The tax is due when the products are released for consumption or when shortages are recorded in accordance with article 65 (par.3) of Law No 2960/2001.

As release for consumption of products subject to excise duty is considered:

  • any departure, including irregular departure, from a suspension arrangement;
  • any manufacture, including irregular manufacture, of those products outside a suspension arrangement;
  • any importation of those products, including irregular importation, where those products have not been placed under a suspension arrangement.


For manufactured tobacco products, which are intended for further trading and are produced in Greece or are produced and come from another Member State, a four week (28 days) tax credit period is provided to the authorized warehouse-keeper and to the registered consignee.

Tax collector

The excise duty is assessed and collected by the customs authorities.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214ac

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,443.00 EUR 1.28
2011 3,052.00 EUR 1.47
2010 2,703.00 EUR 1.20
2009 2,797.00 EUR 1.18
2008 2,385.00 EUR 0.99
2007 2,650.00 EUR 1.14
2006 2,422.00 EUR 1.11
2005 2,316.00 EUR 1.16
2004 2,257.00 EUR 1.17
2003 2,227.00 EUR 1.25
2002 2,115.00 EUR 1.29
2001 2,001.00 EUR 1.31
2000 1,764.00 EUR 1.23
1999 1,669.00 EUR 1.19
1998 1,506.00 EUR 1.17
1997 1,346.00 EUR 1.06
1996 1,190.00 EUR 1.04
1995 1,092.00 EUR 1.04