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:
|
The higher of the following:
|
The higher of the following:
|
|
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.