RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

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 two successive $2 increases in the tobacco tax per carton of 200 cigarettes. The increases apply as follows:

  • At 12:01 a.m. on March 13, 2024, the tobacco tax on a carton of cigarettes will increase from $37.80 to $39.80.
  • At 12:01  a.m. on January 6, 2025, the tobacco tax on a carton of cigarettes will increase from $39.80 to $41.80.

The table below shows the changes to the tobacco tax rates.

Product

Rate in effect from February 9, 2023, through March 12, 2024

Rate in effect from March 13, 2024, through January 5, 2025

Rate in effect starting January 6, 2025

Cigarettes

$0.189 per cigarette

$0.199 per cigarette

$0.209 per cigarette

Loose tobacco

$0.189 per gram

$0.199 per gram

$0.209 per gram

Leaf tobacco

$0.189 per gram

$0.199 per gram

$0.209 per gram

Tobacco sticks, rolls or any other pre-rolled tobacco product designed for smoking

The higher of the following:

  • $0.189 per stick, roll or other pre-rolled tobacco product
  • $0.2907 per gram

The higher of the following:

  • $0.199 per stick, roll or other pre-rolled tobacco product
  • $0.3061 per gram

The higher of the following:

  • $0.209 per stick, roll or other pre-rolled tobacco product
  • $0.3215 per gram

Other tobacco products

$0.2907 per gram

$0.3061 per gram

$0.3215 per gram

The tobacco tax rate applicable to cigars (80% of the taxable price of each cigar) remains unchanged.

We will send retail vendors and collection officers that sell tobacco products a notice informing them of their obligations stemming from each increase, which includes completing form TAZ-7.12-V, Inventory of Tobacco Products in Stock.

For more information, see the 2024-2025 Budget Speech, available on the Ministère des Finances website.

Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter