Tobacco Duty Calculator UK 2026
Instantly estimate UK Tobacco Products Duty on cigarettes, cigars, hand-rolling tobacco, and other tobacco products, using current HMRC duty rates and the Minimum Excise Duty.
Tobacco Duty Estimator
Select a product type and enter its details to calculate duty payable
Each product type has its own duty rate structure.
The total number of cigarettes in the pack or batch.
The full retail price, used for the 16.5% ad valorem duty.
The total weight of tobacco in the pack or batch.
Your Duty Estimate
Tobacco Products Duty breakdown
Select a product type and enter its details above, then click Calculate Duty to reveal the estimated duty payable.
Current UK Tobacco Duty Rates
Quickly reference the current UK Tobacco Products Duty rates, effective from 6pm on 26 November 2025.
| Tobacco Product | Duty Rate | Example Impact |
|---|---|---|
| Cigarettes | £353.50 per 1,000 + 16.5% of retail price | Approx. 57p added to a pack of 20 |
| Cigars | £440.93 per kg | Approx. 28p per 10g of cigars |
| Hand-Rolling Tobacco | £503.80 per kg | Approx. 97p added to a 30g pouch |
| Other Smoking / Chewing Tobacco | £193.87 per kg | Approx. 37p added to a 30g pack |
| Tobacco for Heating | £363.36 per kg | Approx. 14p added to a 6g pack |
Tobacco Duty FAQ
Everything you need to know about how UK Tobacco Products Duty is calculated across different product types.
Tobacco Products Duty is an excise tax charged by HMRC on cigarettes, cigars, hand-rolling tobacco, tobacco for heating, and other smoking or chewing tobacco. It is charged when products are manufactured in or imported into the UK, and the cost is passed on to consumers through the retail price.
Cigarette duty combines a specific duty charged per 1,000 cigarettes with an ad valorem duty of 16.5% of the retail price. The two amounts are added together to give the total duty owed on a pack.
The Minimum Excise Duty (MED) sets a floor on the total duty charged per 1,000 cigarettes. If the combined specific and ad valorem duty works out lower than the MED, the higher Minimum Excise Duty applies instead, preventing very cheap cigarettes from being sold with minimal duty.
Unlike cigarettes, these products are charged a flat specific duty per kilogram of product. The weight of tobacco is multiplied by the applicable rate for that product category to calculate the duty owed.
Yes. VAT at the standard rate of 20% is applied on top of tobacco duty. This means the final retail price includes the pre-tax cost of the product, the tobacco duty, and VAT charged on both of those amounts combined.
Tobacco duty rates are typically reviewed at the Budget and increase in line with a duty escalator, usually set at RPI inflation plus an additional percentage. Hand-rolling tobacco has often seen larger increases than cigarettes to narrow the price gap between the two.