Taxes on Factory-Made Cigarettes and Roll-Your-Own Tobacco Pre- and Post-tax Increase, as Set by the Ministry of Finance of the Netherlands
| Type of tobacco . | Period . | Specific excise duty1 . | Ad valorem . | Minimum taxation1 . | VAT . |
|---|---|---|---|---|---|
| FM cigarettes | Up to March 31, 2020 | €180.32 | 5% | €196.99 | 21% |
| Starting April 1, 2020 | €219.25 | 5% | €238.31 | 21% | |
| RYO tobacco | Up to March 31, 2020 | €114.65 | — | — | 21% |
| Starting April 1, 2020 | €155.97 | — | — | 21% |
| Type of tobacco . | Period . | Specific excise duty1 . | Ad valorem . | Minimum taxation1 . | VAT . |
|---|---|---|---|---|---|
| FM cigarettes | Up to March 31, 2020 | €180.32 | 5% | €196.99 | 21% |
| Starting April 1, 2020 | €219.25 | 5% | €238.31 | 21% | |
| RYO tobacco | Up to March 31, 2020 | €114.65 | — | — | 21% |
| Starting April 1, 2020 | €155.97 | — | — | 21% |
1Per 1000 cigarettes (FM) or 1000 g of rolling tobacco.
FM = factory-made; RYO = roll-your-own; VAT = value added tax
Source: Tarievenlijst Accijns en verbruiksbelastingen24.
Taxes on Factory-Made Cigarettes and Roll-Your-Own Tobacco Pre- and Post-tax Increase, as Set by the Ministry of Finance of the Netherlands
| Type of tobacco . | Period . | Specific excise duty1 . | Ad valorem . | Minimum taxation1 . | VAT . |
|---|---|---|---|---|---|
| FM cigarettes | Up to March 31, 2020 | €180.32 | 5% | €196.99 | 21% |
| Starting April 1, 2020 | €219.25 | 5% | €238.31 | 21% | |
| RYO tobacco | Up to March 31, 2020 | €114.65 | — | — | 21% |
| Starting April 1, 2020 | €155.97 | — | — | 21% |
| Type of tobacco . | Period . | Specific excise duty1 . | Ad valorem . | Minimum taxation1 . | VAT . |
|---|---|---|---|---|---|
| FM cigarettes | Up to March 31, 2020 | €180.32 | 5% | €196.99 | 21% |
| Starting April 1, 2020 | €219.25 | 5% | €238.31 | 21% | |
| RYO tobacco | Up to March 31, 2020 | €114.65 | — | — | 21% |
| Starting April 1, 2020 | €155.97 | — | — | 21% |
1Per 1000 cigarettes (FM) or 1000 g of rolling tobacco.
FM = factory-made; RYO = roll-your-own; VAT = value added tax
Source: Tarievenlijst Accijns en verbruiksbelastingen24.
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