Excise duty rates on tobacco
Excise duty on tobacco is calculated in different ways, using various excise duty rates, depending on the types of tobacco goods in question. If excise duty is charged per kilo, the duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
Find out more about how excise duty is calculated in the Swedish Tax Agency’s legal guidance material.
Excise duty rates from 1 January 2024
Cigarettes
SEK 1.84 per item + 1% of the retail price.
- Excise duty per packet is calculated as follows: SEK 1.84 x number of cigarettes + 1% x retail price.
Example: The excise duty on a packet of 20 cigarettes with a retail price of SEK 60 is calculated as follows: SEK 1.84 x 20 items + 1% x SEK 60 = SEK 37.40 per packet
The retail price is indicated on the cigarette packaging.
Cigars/cigarillos
SEK 1.62 per item
- The calculation is made as follows: Excise duty rate x number of items = excise duty.
Smoking tobacco
The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
SEK 2 241 per kilo
- The calculation is made as follows: Excise duty rate x weight in kg = excise duty.
Moist snuff (“snus”)
The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
SEK 526 per kilo
- The calculation is made as follows: Excise duty rate x weight in kg = excise duty.
Chewing tobacco
The excise duty must be calculated for a product’s total weight at the time when the duty becomes chargeable.
SEK 579 per kilo
- The calculation is made as follows: excise duty rate x weight in kg = excise duty.
Other kinds of tobacco
The excise duty must be calculated for the total weight of the goods at the time when the duty becomes chargeable.
SEK 2 241 per kg
- The calculation is made as follows: excise duty rate x weight in kg = excise duty.
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