Bulgaria will raise consumption tax on heated tobacco products and e-cigarettes starting in 2026.

According to a recent report by Eranova, Bulgaria's proposed increase in excise tax rates has been approved in the 2026 national budget and will be implemented gradually over the next four years. For the past decade, Bulgaria has maintained a relatively low excise tax to control tobacco prices, resulting in it ranking among the lowest in the EU member states for excise tax levels, including for new e-cigarettes and heated tobacco products.

According to the announcement, effective January 1, 2026 :

The excise tax on every 1,000 cigarettes will increase from the current €107.57 to €113. This means that the tax on a pack of 20 cigarettes will increase from €2.14 to €2.27. If a 20% VAT is added, the final price of a pack of cigarettes will increase by approximately €0.15, provided that manufacturers and retailers do not increase their profit margins.
The excise tax rate on cigars and cigarettes has also increased from €202.47 per thousand cigars to €212.70. The tax rate on loose tobacco has also increased from €113 per kilogram to €121.96 per kilogram.
The price of heated tobacco products will also increase, with a new excise tax of €214.74 per kilogram, an increase of €10. A box of 20 heated tobacco products will cost approximately €0.07 to €0.08 more. The same increase applies to heated products without nicotine.
The excise tax on e-cigarette liquid (regardless of whether it contains nicotine) will increase from €0.23 to €0.25 per milliliter. Therefore, the price of a 2ml e-cigarette will increase by approximately €0.05 , while a 20ml bottle will increase by approximately €0.50.

The Ministry of Finance anticipates that by early 2026 , products bearing the old tax labels will still be available on the market, and these goods will continue to be sold at the old price until the inventory is sold out. The increase in consumption tax will bring approximately €130 million in additional revenue to the national budget in 2026. Furthermore, since VAT is calculated based on the final price of products, including consumption tax, VAT revenue is expected to increase by approximately €26 million.

Source: https://www.eranova.bg/poskapvat-obiknovenite-i-elektronnite-tsigari-18940

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