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Tax on tobacco products

Find out about tax on cigarettes and other tobacco products

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Objective scope and internal territorial scope

The following products are subject to Tax on Tobacco Products:

  • Cigars (cigars) and cigarillos (cigarillos)
  • Cigarettes
  • Rolling tobacco
  • Other smoking tobaccos

Products containing tobacco that cannot be smoked (snuff or chewing tobacco) and electronic cigarettes for vaping are not subject to this Special Tax.

Internal territorial scope

Special Tax on Tobacco Products is only applicable on the Spanish mainland and the Balearic Islands.

Not applicable in the Canary Islands, Ceuta and Melilla.