Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Excise Duty - Tobacco products 2012/01/01
Excise Duty - Tobacco Products 2013/04/09
Increase rate - Tobacco products 2013/11/05
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Dazju tas-Sisa (fuq it-Tabakk)
Tax name in English Excise Duty Act (Cigarettes and Tobacco)
Member State MT-Malta
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

Excise Duty Act - Chapter 382 (Third Schedule)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Malta

 
Taxpayers

All traders, importers/exporters, tax warehouse keepers and manufacturers are required to possess an authorization to deal in excise goods. Duty becomes chargeable on the importation, manufacture or other release for consumption, however, it is not actually charged until goods are released for consumption. Snuff and chewing tobacco fall under the responsibility of the producer.

 
Tax object and basis of assessment

Cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco and snuff.

 

The basis of assessment is:

  • Cigarettes - % of the retail price / 1,000 cigaretes
  • Cigars and cigarillos - per 1,000 unit
  • Hand rolling tobacco, other smoking tobacco, pipe tobacco, chewing tobacco and snuff - per Kg
 
Deductions, Allowances, Credits, Exemptions

Exemptions are as follows:

  • Products containing no tobacco and used exclusively for medical purpose and shall not be treated as manufactured tobacco.
  • Manufactured tobacco denatured to the satisfaction of the Commissioner and used for industrial or horticultural purposes.
  • Manufactured tobacco which is destroyed under administrative supervision.
  • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.
  • Manufactured tobacco which is reworked by the producer.
  • Tobacco products to be sold for immediate consumption on board ships or aircraft travelling to another EU country.
 
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 92.50 25.00 %
Cigars and Cigarillos 22.95
Fine cut smoking tobacco (for rolling of cigarettes) 108.07
Other smoking tobacco 108.07

Comments

 

 

Specific Excise
(in national currency)

 

per kg

Pipe Tobacco

EUR32.54

Chewing Tobacco and Snuff

EUR32.82

 

 

 For cigarettes the specific excise is €92.50 but not less than €150.00 per 1,000 cigarettes.

 
Tax due date

Tax is due at the time of the submission of the declaration for release.

 
Tax collector

Commissioner for Revenue (a.k.a. Commissioner)

 
Special features

Refunds:

Drawback: allowed on eligible dutiable goods on which duty has been paid for export to third countries or dispatched to other Member States or warehoused for export or destroyed.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa + d214ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 75.32 EUR 1.04
2011 71.02 EUR 1.03
2010 70.01 EUR 1.06
2009 64.86 EUR 1.06
2008 62.11 EUR 1.01
2007 58.86 EUR 1.02
2006 64.52 EUR 1.20
2005 63.11 EUR 1.23
2004 59.66 EUR 1.23
2003 50.38 EUR 1.05
2002 46.04 EUR 0.97
2001 42.03 EUR 0.93
2000 36.78 EUR 0.84

Comments