The Indirect Taxation Administration (ITA) of Bosnia and Herzegovina has raised the minimum excise duty on cigarettes and smoking tobacco, effective 1 January 2026.
The Indirect Taxation Administration (ITA) of Bosnia and Herzegovina has raised the minimum excise duty on cigarettes and smoking tobacco, effective 1 January 2026.
Cigarette prices in Bosnia and Herzegovina rose at the start of 2026 following an increase in the minimum excise duty, the ITA’s Board of Directors confirmed.
The minimum excise duty for cigarettes was raised by BAM 0.19 to BAM 188.50 (USD 113.10) per 1,000 cigarettes, or BAM 3.77 (USD 2.26) per 20-cigarette pack, up from BAM 179 (USD 107.40) or BAM 3.58 (USD 2.15) last year.
The specific excise duty remains unchanged at BAM 1.65 per pack of 20 cigarettes. A proportional excise duty also applies at 42% of the retail price. Excise on smoking tobacco increased to BAM 150.80 per kilogram in 2026, up from BAM 143.20 in 2025, equivalent to 80% of the minimum cigarette excise.
The ITA Management Board also confirmed that the compensatory interest rate for the period 1 January to 30 June 2026 will remain at 12%.
