Study - Excises on Tobacco products in the EU: Impact on the internal market of the minimum rates of excise duty and the wide availability of alternative tobacco products currently not covered by Council Directive 2011/64/EU on structure and rates of excise duty applied to manufactured tobacco - 30-03-2026
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This study provides country-specific data and analysis on the potential impacts of the proposed revision of the EU Tobacco Taxation Directive (TTD). Using the Tobacco Excise Tax Simulation Model, it focuses on nine Member States. Simulations of higher minimuStudy - Excises on Tobacco products in the EU: Impact on the internal market of the minimum rates of excise duty and the wide availability of alternative tobacco products currently not covered by Council Directive 2011/64/EU on structure and rates of excise duty applied to manufactured tobacco - 30-03-2026
This study provides country-specific data and analysis on the potential impacts of the proposed revision of the EU Tobacco Taxation Directive (TTD). Using the Tobacco Excise Tax Simulation Model, it focuses on nine Member States. Simulations of higher minimum excise rates for cigarettes, roll-your-own tobacco, heated tobacco products and e-cigarettes indicate higher prices, narrower price gaps between countries, reduced consumption, higher revenues and declines in premature mortality. These findings support timely and undiluted implementation of the proposed revision of the TTD. Source : © European Union, 2026 - EP Read more
