At the meeting, the Federation Council approved the indexation of excise tax rates on tobacco products for the period 2025-2027. The norm is framed as an amendment by the government to the second reading of the draft law on the adjustment of the tax system in the Russian Federation.
As Deputy Finance Minister Alexei Sazanov explained earlier, excise taxes are indexed to the inflation rate.
According to the document, the excise tax on tobacco pipe, smoking, chewing, sucking, sniffing, hookah (with the exception of tobacco used as raw materials for the production of tobacco products) will be from January 1 to December 31, 2025 inclusive - 4,657 rubles per 1 kg, from January 1 to December 31, 2026 inclusive - 4 843 rubles per 1 kg, and from January 1 to December 31, 2027 inclusive - 5,037 rubles per 1 kg.
The excise tax on cigars will be from January 1 to December 31, 2025 inclusive - 315 rubles per 1 piece, from January 1 to December 31, 2026 inclusive - 328 rubles per 1 piece, from January 1 to December 31, 2027 inclusive - 341 rubles per 1 piece. The excise tax on cigarillos (cigarettes), bidi, kretek will be from January 1 to December 31, 2025 inclusive - 4,485 rubles per 1 thousand pieces, from January 1 to December 31, 2026 inclusive - 4,664 rubles per 1 thousand pieces, from January 1 to December 31, 2027 inclusive - 4,851 rubles for 1 thousand pieces.
The excise tax on cigarettes and cigarettes will be from January 1 to December 31, 2025 inclusive - 2,945 rubles per 1 thousand pieces plus 16% of the estimated cost calculated based on the maximum retail price, but not less than 4 thousand rubles per 1 thousand pieces, from January 1 to December 31, 2026 inclusive - 3,063 rubles for 1 thousand pieces plus 16% of the estimated cost, calculated based on the maximum retail price, but not less than 4,160 rubles per 1 thousand pieces, from January 1 to December 31, 2027 inclusive - 3,186 rubles per 1 thousand. pieces plus 16% of the estimated cost, calculated based on the maximum retail price, but not less than 4,326 rubles per 1 thousand pieces.
The excise tax on tobacco (tobacco products) intended for consumption by heating will be from January 1 to December 31, 2025 inclusive - 9,807 rubles per 1 kg, from January 1 to December 31, 2026 inclusive - 10,199 rubles per 1 kg, from January 1 to December 31, 2027 inclusive - 10 607 rubles per 1 kg. The excise tax on liquids for electronic nicotine delivery systems will be from January 1 to December 31, 2025 inclusive - 44 rubles per 1 ml, from January 1 to December 31, 2026 inclusive - 46 rubles per 1 ml, from January 1 to December 31, 2027 inclusive - 48 rubles per 1 ml.
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