Answers · UK 2025/26
How much tax do I pay on cigarettes in the UK?
UK cigarette tax includes Tobacco Duty (specific + ad valorem) plus 20% VAT. On an average £15 pack of 20 cigarettes (2025), tax is approximately £12.50 — about 83% of the retail price.
Full answer
UK cigarette and tobacco tax 2025. Cigarettes: Tobacco Duty has two components — specific duty £6.86 per pack of 20 (£343/1000 cigarettes from October 2024 Budget); ad valorem duty 16.5% of retail price; plus VAT 20% on the lot. Hand-rolling tobacco: £478.50 per kg specific duty (raised 10% above RPI in October 2024 Budget — bigger jump than other tobacco). Cigars: £424.61 per kg. Chewing tobacco: £367.61 per kg. Vape duty: NEW from October 2026 — flat £2.20 per 10ml. Worked example on £15 pack of 20: Specific duty £6.86, ad valorem 16.5% × £15 = £2.48, VAT 20% × £12.50 (pre-VAT) = £2.50; total tax £11.84 ≈ 79% of retail. Higher prices push tax % even higher. Smuggled/non-duty-paid product: illegal — buyer can be fined and possessions seized. Cross-border travel limits: 800 cigarettes / 1kg tobacco from EU; 200 cigarettes from non-EU. UK aim: tobacco-free by 2030 (under 5% smoking rate). The Budget also confirmed cigarettes will rise above inflation every year — designed to deter use. NHS Quit Smoking app and Smokefree services are free.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.