Croatian decree raises excise duties on tobacco products effective January 1, 2026

Jan.07

Croatian government decree provides that higher excise duties on tobacco manufactures and tobacco products take effect from January 1, 2026. Excise on e-liquid is set at €0.25 per millilitre, on heated tobacco products at €211.30 per kilogram, and on a new tobacco product at €126.90 per kilogram. The decree’s explanation says 2026 budget revenue from these excises is expected to increase by €129.1 million.

Key points

• Effective date: higher excise duties apply from January 1, 2026

• Cigarettes: €59.10 specific excise per 1,000; 34% proportional excise; €130.60 minimum excise per 1,000

• Other tobacco: fine-cut and other smoking tobacco at €126.90 per kg; cigars and cigarillos at €126.90 per 1,000

• E-liquid and new products: e-liquid at €0.25 per ml; heated tobacco at €211.30 per kg; new tobacco product at €126.90 per kg

• Revenue impact: decree explanation projects a €129.1 million increase in 2026 excise revenue

2Firsts, January 7, 2026 – According toIndex.hr, the Croatian government adopted a decree providing that higher excise duties on tobacco manufactures and tobacco products will take effect from January 1, 2026.

Finance Minister Marko Primorac said the specific excise duty per 1,000 cigarettes will be €59.10, the proportional excise duty 34% of the retail price, and the minimum excise duty on cigarettes €130.60 per 1,000 cigarettes.

The decree also increases excise duties for fine-cut tobacco for rolling cigarettes to €126.90 per kilogram, for other smoking tobacco to €126.90 per kilogram, for cigars to €126.90 per 1,000 and for cigarillos to €126.90 per 1,000.

Excise duty on e-liquid is €0.25 per millilitre, on heated tobacco products €211.30 per kilogram, and on a new tobacco product €126.90 per kilogram.

Primorac said that besides fiscal effects, raising excise duties also achieves health effects by reducing consumption of these products. The decree’s explanation says the new decree is expected to increase state budget revenue from excise duties on tobacco manufactures and tobacco products by €129.1 million in 2026.

Image source: Index.hr

References:

[1] Od Nove godine poskupljuju cigarete

Also Read:

[1] Croatia Proposes E-Liquid Tax; Prices Could Rise Up to Fivefold

[2] BAT Invests $87 million in NTP

[3] High Smoking Rates in Croatia: Urgent Call for Legislation Change

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