One visual breakdown shows that in countries like Ireland, France and the Netherlands, the tax portion of a 20-cigarette pack reaches as high as 90 % of its retail price.

Why this matters

According to the Commission’s guidance , EU Member States must apply a minimum excise duty on cigarettes equivalent to €90 per 1,000 cigarettes and at least 60 % of the weighted average retail selling price of cigarettes in that country.

In practice, most countries go beyond this baseline. A recent overview by the Tax Foundation notes that the tax share of the retail price in many states exceeds 80 %.

For example, according to data compiled via the “Taxes as a Share of Cigarette Price” dataset, many EU countries show tax shares of over 80 %.

Key take-aways

The EU is considering a revision of the Tobacco Tax Directive to raise the minimum excise duty (to €215 per 1,000 cigarettes) and increase the share of tax for new nicotine products like heated tobacco and e-liquids.

There are concerns that overly high taxes may drive illicit cigarette markets, something noted in several EU states.

From a public-health standpoint, higher taxes are one of the tools used to curb smoking, especially in younger or lower-income populations where price sensitivity is stronger.