Jordan

Background

The Kingdom of Jordan introduced an excise tax on heated tobacco products on 2 May 2019 simultaneously with a tax on electronic cigarettes.

In contrast to the tax on e-cigarettes, however, only the consumable product (tobacco sticks) are subject to the tax. Devices used to heat the sticks of tobacco are not taxed.

Tax structure and rate

Another difference with the tax on e-cigarettes is the structure and rate of the excise. While e-cigarette devices and nicotine liquids are subject to a relatively high ad valorem rate of tax, heated tobacco products are taxed at a specific rate of 3 dinars per 200 units.