Lithuania’s State Tax Inspectorate published guidance on 16 October 2026 confirming higher excise duty rates for alcohol, tobacco, heated tobacco products and electronic cigarette liquid from 1 January 2027, completing the three-year increase plan under Law No. XIV-2769.

RF Report

Lithuania’s tax authority, the State Tax Inspectorate (STI), which operates under the Ministry of Finance, has issued guidance on the excise duty rates that apply from 1 January 2027. The guidance was published on 16 October 2026 and signed by Rasa Virvilienė, director of the inspectorate’s Legal Department.

The changes complete the three-year plan legislated under Law No. XIV-2769, which amended the Republic of Lithuania Law on Excise Duty No. IX-569. The guidance covers alcohol, tobacco, heated tobacco products and electronic cigarette liquid, and every listed category rises.

E-cigarette liquid sees the sharpest rise

The duty on electronic cigarette liquid goes up from EUR 1.56 to EUR 3.91 per millilitre, an increase of 150.6%. This is the largest relative rise among all the categories listed.

Alcohol rates

  • Beer: from EUR 12.74 to EUR 14.85 per hectolitre for each percentage point of actual alcoholic strength.
  • Wine and other fermented beverages of up to 8.5% alcohol: from EUR 148 to EUR 173 per hectolitre.
  • Other wine and fermented beverages: from EUR 296 to EUR 346 per hectolitre.
  • Ethyl alcohol: from EUR 3,130 to EUR 3,530 per hectolitre of pure alcohol.

Single rate for intermediate products

Intermediate products will move from a two-tier system based on alcoholic strength to one rate of EUR 457 per hectolitre. The current rates are EUR 365 per hectolitre for products of 15% alcohol by volume and EUR 411 per hectolitre for those above 15%.

Tobacco and related products

  • Cigarettes: the specific component rises from EUR 100.50 to EUR 109 per 1,000 cigarettes. The minimum combined excise duty rises from EUR 162.40 to EUR 176.20 per 1,000 cigarettes.
  • Cigars and cigarillos: from EUR 126.70 to EUR 146.30 per kilogram.
  • Smoking tobacco: from EUR 135.20 to EUR 148 per kilogram.
  • Raw tobacco: from EUR 135.20 to EUR 148 per kilogram.
  • Heated tobacco products: from EUR 100.60 to EUR 113.20 per 1,000 units.

Producers, importers and traders dealing in these goods will need to apply the new rates from 1 January 2027, when the scheduled increases finish.