Excises on nicotine raw materials and tobacco-free mixtures

#industry news

The State Duma adopted in the first reading a bill that, in particular, introduces excise taxes on nicotine raw materials and tobacco-free nicotine-containing mixtures for heating from 2025.

The document was submitted by the Government of the Russian Federation as part of the budget package. He is making changes to the Tax Code in order to improve the tax system, including introducing new excise taxes. In particular, the excise tax on nicotine raw materials for 2025 is set at 2.2 rubles per milligram, for 2026 - 2.3 rubles, for 2027 - 2.4 rubles; for a tobacco-free nicotine-containing mixture for heating - 925 rubles, 962 rubles and 1000 rubles per kilogram, respectively.

Based on the financial and economic justification, this will increase federal budget revenues by 156 billion rubles in 2025-2027, including 50 billion in 2025.

At the same time, when selling such mixtures and liquids for electronic nicotine delivery systems, it is possible to apply a deduction of excise taxes paid upon purchase or import of nicotine raw materials actually used for the production of such sold products.

In addition, a state duty of 3,500 rubles is being introduced for the issuance of a certificate of registration of a person performing operations with nicotine raw materials.

At the same time, changes are being made to curb excise tax evasion schemes in the production of alcohol by using medical alcohol for other purposes. For this purpose, alcohol-containing medicines that are not included in the list approved by the Cabinet of Ministers, and the pharmaceutical substance of ethyl alcohol are recognized as excisable goods. It is expected that this will give the federal budget about another 20 billion rubles a year.

At the same time, starting from 2025, a zero excise tax rate is set for the pharmaceutical substance of ethyl alcohol when it is sold to pharmacies, medical organizations and pharmaceutical manufacturers. If it is sold to other organizations, the excise tax rate in 2025 will amount to 669 rubles per liter of anhydrous ethyl alcohol contained in excisable goods, in 2026 - 696 rubles. A similar excise tax rate is now provided for this period for alcohol-containing products.