Slovak Republic

Background: The Slovak Republic approved an excise tax for a new category of “smokeless tobacco” product. Parliament amended the Excise Tax Act on Tobacco Products in October 2016 and published the amendment on November 15.

Under the law as amended the subject of the tax will be a tobacco product which is not consumed through the combustion process, excluding chewing and nasal tobacco. Heated tobacco products, which create a vapor through electronically heating a tobacco mixture, will be subject to the new tax.

The weight of the tobacco mixture expressed in kilograms is designated the taxable base. The excise tax rate on smokeless tobacco is based on the rate applied to tobacco. The initial rate was fixed at EUR 73.90 per kilogram when the tax first went into effect on 1 May 2017.

The amendment includes a provision for a minimum retail selling price equal to the excise tax applicable to the amount of tobacco in the product plus the value-added tax.

On 1 April 2019 the rate of tax was adjusted to EUR 76.7 per kilogram.