Poland’s Council of Ministers approved a bill to raise excise duty rates on tobacco products on 1 October 2024.
The tobacco products that are subject to increased excise duty include cigars, novelty tobacco products, raw tobacco, and electronic cigarette liquids.
The last time the excise duty rates on tobacco products were increased was on 1 June 2022.
In Poland, the excise duty rates are expressed in PLN per unit of the product, the percentage of the tax base, the percentage of the maximum retail price, and PLN per unit of the product and the percentage of the maximum retail selling price.
The Council is also drafting legislation to extend the excise duty framework to include novelty devices like nicotine pouches and to revise the taxation of both reusable and disposable vaporisers.
Excise duty rates on tobacco products
| Product | Unit | Rate (in PLN) as of 1 January 2024 | Rate (in PLN) as of 1 June 2022 |
| Cigarettes | 1000 szt. + max. retail selling price | 276,00 + 32.05% | 228,10 + 32.05% |
| Smoking tobacco | Kg + max. retail selling price | 188,51 + 32.05% | 155,79 + 32.05% |
| Cigars and cigarillos | Kg | 524 | 433 |
| Raw tobacco | Kg | 305.23 | 252,25 |
| Novel tobacco products | Kg + %WAP | 377.01 + 32.05% | 311,58 + 32.05% |
| Liquid for electronic cigarettes | Ml | 0.55 | 0,55 |
