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Malta: Excise duty on nicotine pouches

Excise duty of €8 per kilogram on qualifying nicotine pouches, effective April 1, 2026.

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march 10, 2026

The government in February 2026 submitted amendments to the Excise Duty Act, introducing an excise duty on nicotine pouches, effective from April 1, 2026.

The amendments impose excise duty of €8 per kilogram on qualifying nicotine pouches and establish penalties for noncompliance with the excise duty rules.
 

For more information, contact a KPMG tax professional in Malta:

Thomas Zammit | thomaszammit@kpmg.com.mt

 

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