A draft amendment to the Excise Duty Act has appeared on the website of the Government Legislation Center. It assumes "realization of excise tax rates on tobacco products, innovative products and liquid for electronic cigarettes, and taxation with excise duty on devices used for vaporization of liquid for e-cigarettes and innovative products."
The government argues for changes, among others: that the latest modifications to the taxation of stimulants that are excise goods (road map) introduced by the Act of October 29, 2021 have not stood the test of time. The unexpected outbreak of an open armed conflict beyond our eastern border and its global economic consequences made it necessary to revise the taxation levels planned for 2021.
A monthly salary in 2029 could buy 348 packs of cigarettes, in 2023 – 437 packs
– An important impulse to introduce increases is the increasing purchasing power of consumers from year to year. As the average salary increases, according to the Central Statistical Office data, a monthly salary can buy an increasing number of stimulants. For example, in the case of cigarettes in 2019, the average salary was enough for 348 packages, and in 2023 for 437 packages, and in the case of smoking tobacco in 2019. the average salary allowed for the purchase of 211 packages of 50 g of smoking tobacco, and in 2023 it will be possible to purchase 244 such packages – argue the government.
Cigarette prices in Poland compared to the European Union
According to data from the European Commission (EC), cigarette prices in Poland are among the lowest in the European Union (EU).
Cigarette prices in Poland compared to the EU, source RCL
The new project assumes an increase in:
• part of the quota rate of excise duty on cigarettes:
in 2025 from PLN 303.60 to PLN 345.00/1000 pcs.,
in 2026 from PLN 333.96 to PLN 414.00/1000 pcs.,
• part of the quota rate of excise duty on smoking tobacco:
in 2025 from PLN 207.36 to PLN 260.14/kg,
in 2026 from PLN 228.10 to PLN 338.18/kg,
• excise duty rates on cigars and cigarillos:
in 2025 from PLN 576.00 to PLN 655.00/kg,
in 2026 from PLN 634.00 to PLN 786.00/kg,
• part of the specific excise duty rate for cigarettes not subject to the obligation to mark with excise stamps and not marked with a maximum retail price:
in 2025 from PLN 503.62 to PLN 572.28/1000 pcs.,
in 2026 from PLN 553.98 to PLN 686.74/1000 pcs.,
• part of the quota rate of excise duty on smoking tobacco not subject to the obligation to mark with excise stamps and not marked with a maximum retail price:
in 2025 from PLN 335.75 to PLN 431.52/kg,
in 2026 from PLN 369.33 to PLN 560.97/kg,
• excise duty rates on raw tobacco:
in 2025 from PLN 335.75 to PLN 431.52/kg,
in 2026 from PLN 369.33 to PLN 560.97/kg,
• excise duty rates on raw tobacco not marked with excise stamps:
in 2025 from PLN 671.50 to PLN 863.04/kg,
in 2026 from PLN 738.66 to PLN 1,121.94/kg,
• part of the quota rate of excise duty on innovative products:
in 2025 from PLN 414.71 to PLN 565.52/kg,
in 2026 from PLN 456.18 to PLN 678.62/kg,
Cigarette prices in 2025. Government calculations
The documents state that the price of a pack of cigarettes in 2025 will be PLN 20.82; a year later PLN 23.85 and two years later PLN 26.54.
Below are the calculations:
Cigarette prices in 2025-2027 source RCL
