Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Dohánygyártmány jövedéki adója
    HU - Hungary
    HUF
    Date
    Year
    1998/01/01
    2019/01/01
    2019/01/16 15:31:01

    Contact information

    Administration

    Ministry for National Economy

    Service

    Ms. Zsuzsanna DEMETER (Alcohol, Energy, Tobacco)
    Mr. Viktor BOGDÁNY (Alcohol)
    Mr. Péter GYÜRE (Energy)

    Website

    E-mail

    jovedeki@ngm.gov.hu

    Telephone

    +36 1 795 1895
    +36 1 795 1056
    +36 1 795 7967

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    HU - Hungary
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco 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
    • Other:

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    18,200
    32.5372 %
    41.8232 %
    24 %
    27 %
    21.2598 %
    45.2598 %
    77.797 %
    55,936
    31,624.64
    31,200
    56.5372 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/09/01
    To
    2018/12/31
    Specific excise (per 1,000)
    17,200
    Specific excise (as % of Total tax)
    Ad valorem excise (as % of TIRSP)
    24.5 %
    27 %
    21.2598 %
     

    Cigars and Cigarillos

    14 %
    27 %
    21.2598 %
    35.2598 %
    4,180

    Fine cut smoking tobacco (for rolling of cigarettes)

    18,560
    27 %
    31,962
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    To
    Specific excise (per kg)
    27 %
    21.2598 %
     

    Other smoking tobacco

    18,560
    27 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Excise declaration is due until the 20th day of the month following the release for consumption.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    No Yes

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    Part of d214a
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    294,071
    0.7667 %
    2.0015 %
    2016
    298,085
    0.8403 %
    2.1388 %
    2015
    321,904
    0.9364 %
    2.4156 %
    2014
    292,665
    0.8982 %
    2.358 %
    2013
    312,278
    1.0324 %
    2.721 %
    2012
    339,891
    1.181 %
    3.0823 %
    2011
    285,346
    1.0081 %
    2.7553 %
    2010
    256,851
    0.9435 %
    2.5357 %
    2009
    307,870
    1.1651 %
    2.9947 %
    2008
    282,527
    1.0389 %
    2.6382 %
    2007
    256,726
    0.9997 %
    2.54 %
    2006
    213,688
    0.8809 %
    2.4174 %
    2005
    181,206
    0.8032 %
    2.1986 %
    2004
    180,930
    0.8575 %
    2.3243 %
    2003
    157,195
    0.8213 %
    2.2063 %
    2002
    126,500
    0.7244 %
    1.9433 %
    2001
    112,290
    0.7283 %
    1.9219 %
    2000
    107,000
    0.8015 %
    2.0541 %

    Footnotes