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A major part of this taxation is excise duty, a specific tax applied to tobacco products. Unlike many other taxes that depend mainly on a product’s value, excise duty is largely calculated based on the quantity of tobacco produced or imported. The system uses a mixed formula that combines a percentage of the retail price with a fixed amount tied to the quantity of tobacco. If this calculation produces a value below the minimum tax threshold set by the government, the minimum rate is applied instead. In addition to excise duty, tobacco products are also subject to value-added tax (VAT), which is included in the final retail price consumers see in stores.
By early 2026, the average price of a pack of 20 cigarettes in France had reached approximately 12.50 to 13 euros, depending on the brand. Some premium brands are priced above 13.50 euros, while the lowest-cost options remain slightly below the national average. The increase is part of a long-term strategy by French authorities to discourage smoking through higher prices and stronger regulation. Two decades ago, a pack of cigarettes cost around three euros, meaning prices have risen dramatically over time. This gradual increase reflects broader efforts to improve public health by encouraging fewer people to start smoking and motivating others to reduce or quit tobacco use.
