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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:

  • $0.149 per stick, roll or other pre-rolled tobacco product
  • $0.2292 per gram

The higher of the following:

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

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