Bosnia and Herzegovina: New excise duty rates on manufactured tobacco
Effective January 1, 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