New taxIn effectTobacco dutiesNational
Additional tax on tobacco 2025
Additional tax on tobacco introduced by the act of 14 June 2024, in force from 1 January 2025. This tax, adopted in an act on business financing unrelated to health, aims to offset the cost of a tax advantage on personal assets by taxing tobacco manufacturers
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
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European origin
EUDirective/Regulation
Directive 2011/64/UE
Context
Accise additionnelle dans le cadre de la directive européenne sur la taxation des tabacs
Transposition date
21 June 2011
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2025
Measure impact
Additional tax burden on tobacco manufacturers.
Official references
Law number: Loi du 14 juin 2024
Sources
Loi du 14 juin 2024Official
14 June 2024
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
3 / 3 steps
Completed
1 March 2025Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Application de la taxe additionnelle sur les tabacs prévue en 2025
Completed
14 February 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Loi de finances pour 2025 promulguée - Taxe additionnelle sur les tabacs
Completed
11 October 2024Council of Ministers
Internal validation
Validation interne
Actors
Antoine Armand, Laurent Saint-Martin
Présentation du PLF 2025 incluant la taxe additionnelle sur les tabacs