Published | Category : Consumption taxes other than GST and QST
Tobacco Tax Rate Increase
As part of the strategy for a tobacco-free Québec 2020-2025, the Ministère des Finances announced an increase in the tobacco tax from $29.80 to $37.80 per carton of 200 cigarettes. This $8 increase takes effect at 12:01 a.m. on February 9, 2023.
The table below shows the changes to the tobacco tax rates.
| Product | Rate in effect until February 8, 2023 | Rate in effect starting February 9, 2023 |
|---|---|---|
| Cigarettes | $0.149 per cigarette | $0.189 per cigarette |
| Loose tobacco | $0.149 per gram | $0.189 per gram |
| Leaf tobacco | $0.149 per gram | $0.189 per gram |
| Tobacco sticks, rolls or other pre-rolled tobacco product |
The higher of the following:
|
The higher of the following:
|
| Other tobacco products | $0.2292 per gram | $0.2907 per gram |
The tobacco tax rate applicable to cigars remains unchanged.
We will send retail vendors and collection officers that sell tobacco products a notice informing them of their obligations stemming from this increase, which includes completing form TAZ-7.12-V, Inventory of Tobacco Products in Stock.
For more information, see information bulletin 2023-2, available on the Ministère des Finances website.