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Bosnia and Herzegovina: New excise duty rates on manufactured tobacco

Effective January 1, 2026

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January 29, 2026

New excise duty rates on cigarettes and smoking tobacco, effective January 1, 2026, include:

  • A proportional excise duty at a rate of 42% of the retail price of cigarettes
  • A specific (fixed) excise duty in the amount of BAM 1.65 (€0.84) per pack of 20 cigarettes
  • An excise duty on smoking tobacco in the amount of BAM 150.80 (€77.10) per kilogram


For more information, contact a KPMG tax professional in Bosnia and Herzegovina:

Vedran Bajric | vbajric@kpmg.com

Senad Kadunic | skadunic@kpmg.com

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