Cigarette smokers in the European Union pay far more in excise taxes than they do for the cigarettes themselves. The EU Tobacco Tax Directive requires all Member States to levy a minimum excise tax on cigarettes and other tobacco products. In 2024, the average EU Member State levied cigarette excise taxes that exceeded 80 percent of the retail sales price, increasing consumers’ average prices by more than 450 percent. The highest tax in the EU is levied in Ireland at €9.92 ($10.72) per pack of 20 cigarettes, followed by the Netherlands at €7.66 ($8.28) and France at €7.45 ($8.05). The lowest excise tax is levied in Bulgaria at €1.92 ($2.08) per pack of 20 cigarettes.
Source Tax Foundation
