Tobacco Tax Rates
What are the tax rates applied to tobacco products in Ontario?
Effective February 1, 2006, the current rates of tax applied on tobacco products is as follows:
- 12.35¢ per cigarette/cigarette stick
- $2.47 per pack of 20 cigarettes
- $3.09 per pack of 25 cigarettes
- $24.70 per carton of 200 cigarettes
- 12.35¢ per gram or part gram of cut tobacco
- Tax on cigars is 56.6% of the taxable price*
| * Taxable price of a cigar defined: | |
| (i) | taxable price = the price for which the cigar was purchased by its retail dealer + a prescribed percentage (currently 22%) of that amount; or |
| (ii) | taxable price = the price paid for the cigar by the consumer where a consumer purchases the cigar directly from the manufacturer or importer of the cigar. |
