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Croatia will increase the consumption tax on tobacco products from January 1, 2026

Author.

LCS

Source:

Post time:

2026-01-13

The government of the Republic of Croatia passed a tobacco product consumption tax regulation at a meeting held on December 30, 2025. The regulations determine the specific consumption tax and proportional consumption tax rate for cigarettes, the minimum consumption tax for cigarettes, and the consumption tax amount for finely cut tobacco (used for cigarettes, other smoking, cigars, and cigars), as well as the consumption tax amount for electronic cigarette liquids, heated tobacco products, and new tobacco products.

It is expected that the new regulations will increase state budget revenue by 129.1 million euros in 2026 for the consumption tax on tobacco manufacturers and tobacco products.

 

Cigarette consumption tax


The specific consumption tax per thousand cigarettes is 59.10 euros.

2. A consumption tax of 34% of the retail price.

The minimum consumption tax for cigarettes should be 130.60 euros per 1000 cigarettes.

Consumption tax on finely cut tobacco cigarettes, other tobacco, cigars, and cigars


1. Fine cut tobacco roll cigarettes, priced at 126.90 euros per kilogram.

2. Other smoking tobacco costs 126.90 euros per kilogram.

3. Cigars priced at 126.90 euros, 1000 pieces.

4. Cigars priced at 126.90 euros, 1000 pieces.

Consumption tax on tobacco products


1. Electronic cigarette liquid costs 0.25 euros per milliliter.

2. Heating tobacco products at 211.30 euros per kilogram

3. New tobacco products cost 126.90 euros per kilogram.

Effective time


This regulation shall come into effect on January 1, 2026.

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