Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Increase of tax rates in several steps 2011/01/01
Results 1 - 1 of 1.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Tabaksteuer
Tax name in English Excise duty on manufactured tobacco
Member State AT-Austria
Tax in force since 1995/01/01
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
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

1995 Tobacco Excise Duty Law, BGBl. No 704/1994, as last amended by BGBl. I No 105/2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

A certain amount of tax revenue is earmarked for social security, resulting from an one time increase in tax rates in 2005. The rest is distributed as follows: The federal government (67.8%), the provincial governments (20.5%) and the local authorities (11.7%).

 
Geographical Scope

Austria.

 
Taxpayers

Generally, owners of tax warehouses (authorised manufacturing enterprises and warehouses), authorised recipients (registered consignees).

 
Tax object and basis of assessment

Cigarettes, cigars, cigarillos, and smoking tobacco (fine‑cut, other smoking tobacco).

 

Basis of assessment:

  • Cigarettes: mixed basis of assessment (per unit and in proportion to retail price).
  • Other: retail price.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Exemptions include, in particular, enterprises using tobacco products (e.g. use for commercial purposes other than smoking and manufacture of tobacco products) and for quality testing.

 
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 40.00 41.00 %
Cigars and Cigarillos 13.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 55.00 %
Other smoking tobacco 34.00 %

Comments
  • Cigarettes: minimum excise duty of 123.10 EUR/1,000 pieces
  • Cigars: minimum excise duty of 100 EUR/1,000 pieces
  • Fine-cut tobacco: minimum excise duty of 70.00 EUR/kg
 
Tax due date

In principle 25 days after the end of the month in which the product left warehouse.

 
Tax collector

Federal customs administration.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aq

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,620.80 EUR 0.51
2011 1,568.40 EUR 0.51
2010 1,501.99 EUR 0.51
2009 1,457.60 EUR 0.51
2008 1,424.50 EUR 0.49
2007 1,446.20 EUR 0.51
2006 1,408.50 EUR 0.53
2005 1,339.70 EUR 0.53
2004 1,317.90 EUR 0.55
2003 1,328.70 EUR 0.57
2002 1,296.90 EUR 0.57
2001 1,234.10 EUR 0.56
2000 1,196.60 EUR 0.56

Comments