Tobacco products are listed in list 3-B of Excise Duty law (also known as Special Consumption Tax – SCT). In general, excise duty of tobacco products is calculated with the combination of “ad-valorem rate”, “fixed tax” and “minimum fixed tax”.
With a recent Decision of Council of Ministers published on official gazette dated 30/06/2018, some tobacco products’ ad-valorem rate is reduced to 63% (previously was 65,25%), fixed and minimum fixed tax amount is raised between 0,0096 and 0,095 TL. With this change, it is not expected to see a difference on the retail prices of most packed cigarettes. But, only low price cigarettes retail price may increase due to increase in minimum fixed tax amounts.
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