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Measures List
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Measure Name
Date when measure came into force
Rate increase for cigarettes and rolling tobacco 2014/02/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Accises sur les tabacs manufacturés
Tax name in English Excise duty on manufactured tobacco
Member State LU-Luxembourg
Tax in force since 1947/12/31
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

Common excise duty: Ministerial Decree of 31 December 1947 publishing the Law of 31 December 1947 on the tax system for tobacco (Mémorial A 1948, p. 82).

Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 107 of 31 December 1992, p. 3183).

Ministerial Regulation of 4 January 1994 publishing Belgian Royal Decree of 21 December 1993 amending Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 2 of 15 January 1995, p. 10).

Ministerial Regulation of 4 January 1994 publishing Belgian Ministerial Decree of 30 December 1992 on the tax system for manufactured tobacco (Mémorial A of 15 January 1995, p. 11).

Ministerial Regulation of 31 August 1994 publishing Belgian Ministerial Decree of 1 August 1994 on the tax system for manufactured tobacco (Mémorial A No 84 of 23 September 1994, p. 1553).

Ministerial Regulation of 30 January 1995 publishing Belgian Ministerial Decree of 27 December 1994 on the tax system for manufactured tobacco (Mémorial A No 13 of 22 February 1995, p. 630).

Ministerial Regulation of 20 April 1995 publishing Belgian Ministerial Decree of 10 April 1995 on the tax system for manufactured tobacco (Mémorial A No 33 of 28 April 1995, p. 939).

Ministerial Regulation of 8 December 1995 publishing Belgian Royal Decree of 6 November 1995 amending the Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 97 of 22 December 1995, p. 2297).

Ministerial Regulation of 27 December 1995 publishing Belgian Ministerial Decree of 21 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2570).

Ministerial Decree of 27 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2588).

Ministerial Regulation of 24 May 1996 publishing Belgian Ministerial Decree of 26 April 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).

Ministerial Regulation of 24 May 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).

Ministerial Regulation of 16 August 1996 publishing Belgian Ministerial Decree of 30 July 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1879).

Ministerial Regulation of 16 August 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1880).

Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 25 September 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2194).

Ministerial Regulation of 18 October 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2196).

Ministerial Regulation of 17 January 1997 publishing Belgian Ministerial Decree of 2 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 28).

Ministerial Decree of 17 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 34).

Ministerial Regulation of 16 May 1997 publishing Belgian Ministerial Decree of 23 April 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1446).

Ministerial Regulation of 25 July 1997 publishing the Belgian Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1708).

Ministerial Regulation of 2 August 1997 publishing Belgian Ministerial Decree of 31 July 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1713).

Ministerial Regulation of 23 December 1997 publishing Belgian Ministerial Decree of 30 October 1997 on the tax system for manufactured tobacco (Mémorial A No 101 of 27 December 1997, p. 3290).

Ministerial Regulation of 30 April 1998 publishing Belgian Ministerial Decree of 17 February 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 498).

Ministerial Regulation of 10 September 1998 on the tax system for manufactured tobacco (Mémorial A No 79 of 22 September 1998, p. 1574).

Ministerial Regulation of 13 January 2015 on the tax system for manufactured tobacco (Mémorial A No 8 of 16 January 2015, p. 56).

 

Autonomous excise duty: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 6 (Mémorial A No 89 of 20 December 1996, p. 2516).

Grand Ducal Regulation of 1 October 1995 on the tax system for manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).

Ministerial Regulation of 1 October 1995 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).

Ministerial Regulation of 16 May 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1450).

Grand Ducal Regulation of 2 August 1997 fixing the autonomous excise duty on manufactured tobacco (Mémorial A-56 of 11 August 1997, p. 1713).

Ministerial Regulation of 2 August 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1714). Ministerial Regulation of 30 April 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 503).

Ministerial regulation of 24 July 1998 publishing Belgian Royal Decree of 19 June 1998 on the tax system for manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1346).

Grand-Ducal regulation of 3 August 1998 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1357).

Law of 21 December 1998 on the budget of public receipts and expenditure for the 1999 fiscal year - Article 8 (Mémorial A No 109 of 23 December 1997 p . 2721).

Ministerial regulation of 5 July 1999 publishing Belgian Law of 4 May 1999 fixing excise matters (Mémorial A No 115 of 17 August 1999 p. 2074).

Law of 24 December 1999 on the budget of public receipts and expenditure for the 2000 fiscal year - Article 10 (Mémorial A No 148 of 27 December 1999 p. 2673).

Grand-Ducal Regulation of 24 February 2000 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 19 of 10 March 2000 p. 581).

Ministerial Regulation of 6 June 2000 publishing Belgian Royal Decree of 26 April 2000 changing the Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 47 of 19 June 2000 p. 1086).

Law of 22 December 2000 on the budget of public receipts and expenditure for the 2001 fiscal year - Article 8 (Mémorial A No 140 of 27 December 2000 p. 3021).

Law of 21 December 2001 on the budget of public receipts and expenditure for the 2002 fiscal year - Article 6 (Mémorial A No 148 of 27 December 2001 p. 2997).

Grand-Ducal Regulation of 21 December 2001 fixing the autonomous excise duty in accordance to the introduction of the euro on the 1 January 2002 (Mémorial A No 158 of 28 December 2001 p. 3341).

Law of 20 December 2002 on the budget of public receipts and expenditure for the 2003 fiscal year - Article 9 (Mémorial A No 143 of 23 December 2002 p. 3225).

Grand-Ducal Regulation of 8 January 2003 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 6 of 21 January 2003 p . 86).

Law of 19 December 2003 on the budget of public receipts and expenditure for the 2004 fiscal year - Article 7 (Mémorial A No 184 of 31 December 2003 p. 3685).

Grand-Ducal Regulation of 31 March 2004 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 52 of 1 April 2004 p. 835).

Law of 21 December 2004 on the budget of public receipts and expenditure for the 2005 fiscal year - Article 9 (Mémorial A No 204 of 28 December 2004 p . 2981).

Law of 23 December 2005 on the budget of public receipts and expenditure for the 2006 fiscal year - Article 11 (Mémorial A No 217 of 29 December 2005 p. 3385).

Grand-Ducal Regulation of 23 December 2005 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 222 of 30 December 2005 p . 3734).

Law of 22 December 2006 on the budget of public receipts and expenditure for the 2007 fiscal year - Article 12 (Mémorial A No 236 of 29 December 2006 p. 4313).

Grand-Ducal Regulation of 22 December 2006 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 244 of 29 December 2006 p . 4880).

Grand-Ducal Regulation of 19 December 2008 fixing the autonomous excise duty on maufactured tobacco (Mémorial A No 221 of 31 December 2008 p. 3291).

Law of 18 December 2009 on the budget of public receipts and expenditure for the 2010 fiscal year - Article 15 (Mémorial A No 254 of 18 December 2009 p. 5115).

Grand-Ducal Regulation of 18 December 2009 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 256 of 28 December 2009 p. 5445).

Law of 17 December 2010 fixing the autonomous excise duty on energy products, electricity, manufactured tobacco, alcohol and alcoholic beverages. (Mémorial A N° 228 of 21 December 2010)

Grand-Ducal Regulation of 25 January 2011 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 15 of 27 January 2011)

Grand-Ducal Regulation of 24 January 2012 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 13 of 30 January 2012)

Grand Ducal Regulation of 07 August 2012 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 165 of 13 August 2012)

Grand Ducal Regulation of 23 december 2013 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 228 of 27 December 2013)

Grand Ducal Regulation of 13 January 2015 modifying the Grand Ducal Regulation of 23 December 2013, fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 8 of 16 January 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

Grand-Duchy of Luxembourg.
 
Taxpayers

The excise duty and the autonomous excise duty are payable by the manufacturer, the authorised warehousekeeper or the registered trader.
 
Tax object and basis of assessment

With the exception of dry and moist chewing tobacco and snuff, all consumable tobacco products: cigars, cigarillos, cigarettes and smoking tobacco.

Tobacco substitutes, i.e. all products used for the same purposes as tobacco proper, are subject to the same arrangements as tobacco.

 

 

Basis of assessment:

  • For cigarettes: ad valorem + specific / 1,000 pieces
  • For cigars/cigarillos: ad valorem
  • For tobacco: ad valorem.
 
Deductions, Allowances, Credits, Exemptions

Deductions and allowances are determined by EU directives and regulations. Exemptions or refunds can be obtained for tobacco products when:

  • denatured for industrial and horticultural use;
  • used for scientific and quality control purposes;
  • reintroduced into the production line;
  • subjected to legal pursuit or any irregularity during transport in another EU Member State when fitted with Luxembourg fiscal stamps and excise duty paid in the other MemberState;
  • a loss due to force occurring during the suspension regime can be reasonably considered by the administration.
 
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 18.39 46.65 %
Cigars and Cigarillos 10.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 10.00 34.30 %
Other smoking tobacco 10.00 34.30 %

Comments

Nature of product

Excise duty

Autonomous excise duty

Cigarettes

*Ad valorem excise duty

*Specific excise duty

 

Tobacco for rolling cigarettes

Other smoking tobacco

 

45.84%

EUR 6.8914 per 1,000

 

 31.5%

31.5%

 

(min.113.95EUR/1,000) 0.81%

EUR 11,5000 per 1,000

 

2.80% +EUR 10€ /kg

2.80% +EUR 10€ /kg

(min. 40.00EUR/kg)
 
Tax due date

Payment may be deferred until Thursday of the 4th week following the week of the consumption entry's setting.
 
Tax collector

The excise duty becomes due on release for consumption or on detection of shortages and is collected by Customs & Excise Administration (Administration des douanes et accises).
 
Special features

Subject to certain conditions, a manufacturer who is in possession of manufactured tobacco that is unfit for consumption may be refunded on base of a certified destruction act concerning the products and the fitted fiscal signs.
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214cc + d2122ch

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 537.73 EUR 1.23
2011 523.97 EUR 1.24
2010 488.40 EUR 1.24
2009 478.30 EUR 1.32
2008 496.90 EUR 1.32
2007 483.40 EUR 1.31
2006 470.60 EUR 1.41
2005 458.80 EUR 1.54
2004 496.50 EUR 1.79
2003 451.00 EUR 1.74
2002 439.80 EUR 1.78
2001 351.50 EUR 1.49
2000 431.20 EUR 1.86

Comments