Latvia

Background: Amendments to the Law “On Excise Tax” (No 367/Lp12) dated 18 December 2015 added “heated tobacco” to the list of products subject to excise tax in Latvia. The tax on heated tobacco went into effect on 1 July 2016.

Heated tobacco is defined in the Amendments as “industrially processed tobacco which is prepared to distill steam which contains nicotine, without burning process.”

The rate of tax was increased to EUR 70 per kilogram on 1 January 2019 and subsequently raised to EUR 75 per kilogram..