| Tax and Interest Rates Current tax rates (effective from February 1, 2006)
- 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. |
In order to address tax evasion, the structure of tobacco taxation was changed, effective June 18, 2002, by exempting tobacco products from the Retail Sales Tax Act and recovering the revenues through an equivalent increase in rates under the Tobacco Tax Act. | 
