Egypt

Background

Excise taxes on vapor products went into effect in Egypt on 25 February 2020 as part of a comprehensive reform of tobacco products taxation.

Tax base and rate

Heated tobacco products are defined as “manufactured tobacco which emits upon consumption a vapor (aerosol) without combustion of the tobacco. The tobacco could be in the form of tobacco sticks, capsules or any other form.” Egypt’s tax on HTP follows the approach most commonly used in Europe and Asia — a specific amount based on the weight of tobacco. The initial rate to be applied is EGP 1400 (USD 88.88) per kilogram of tobacco.