Tax increaseIn effectTobacco dutiesNational
Excise duties on tobacco 2024
Further increase in excise duties, with +€0.40 in early 2024, through higher taxes (proportional duties and minimum levy) indexed to inflation and an additional tax on rolling tobacco
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
🇪🇺
European origin
EUDirective/Regulation
Directive 2011/64/UE
Context
Taxation minimale des tabacs manufacturés selon les taux européens harmonisés
Transposition date
21 June 2011
Amount
0.4 €
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2024
Measure impact
Price of packs between €11.50 and €12 in 2024. The government is aiming for €13 by 2027.
Official references
Law number: LFSS 2024
Sources
LFSS 2024Official
1 December 2023
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
3 / 3 steps
Completed
1 January 2024Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en vigueur de la hausse des droits d'accise sur le tabac
Completed
29 December 2023President of the Republic signature
Promulgation
Publication au Journal officiel
Loi de finances pour 2024 promulguée - Hausse des droits d'accise sur le tabac
Completed
27 September 2023Council of Ministers
Internal validation
Validation interne
Actors
Bruno Le Maire, Thomas Cazenave
Présentation du PLF 2024 incluant la hausse des droits d'accise sur le tabac