Home>Blog>Tobacco in Germany: the Bundestag votes four tax rises, from 2027 to 2030

Tobacco in Germany: the Bundestag votes four tax rises, from 2027 to 2030

By Bryan Schmitt · Published on September 21, 2026 · Updated on October 31, 2026

On Thursday 15 October 2026 the Bundestag adopted the law that raises the German tobacco tax every 1 January, from 2027 to 2030. The text voted is tougher than the government's bill: the finance committee raised the rates the day before, and the state now expects €1.507 billion in extra revenue in 2027, twice the €756 million of the original bill.

For anyone who buys tobacco in Germany, the rise will show from January 2027. By our calculation, at a constant manufacturer margin, a pack of Marlboro would go from about €9.40 to €10.23, roughly 80 cents more in one go.

What the Bundestag voted

The law replaces the rates in section 2 of the Tobacco Tax Act (Tabaksteuergesetz). It was adopted in the version of the finance committee (Drucksache 21/8605), with the votes of the CDU/CSU and the SPD, against those of the AfD, the Greens, Die Linke and two CDU/CSU members. The fixed amount per cigarette rises every year, and the proportional part goes from 19.84% to 21.05% of the retail price from 2027.

2027: 14.34 cents per cigarette (12.28 in 2026), average pack estimated at €9.20
2028: 15.63 cents, average pack estimated at €10.03
2029: 17.04 cents, average pack estimated at €10.93
2030: 18.57 cents, average pack estimated at €11.92

The government costed its original bill at an average pack of €8.77 in 2027 and €11.36 in 2030, without publishing prices for the version voted. The prices in the list are therefore our estimate: the adopted rates applied to the government's own price assumptions, for a pack of 20 cigarettes across all brands. The state expects €1.507 billion in extra revenue in 2027, then €2.437 billion and €3.419 billion, and €4.461 billion in 2030: nearly €12 billion over four years.

Rolling tobacco, e-liquids, cigars: what else changes

On 1 January 2027, rolling tobacco goes from €61.58 to €75.80 of tax per kilo, plus 17.97% of the retail price instead of 17.40%. Its minimum tax climbs from €128.83 to €155.34 per kilo. E-cigarette liquids, taxed at €0.32 per millilitre in 2026, go to €0.38 in 2027, then €0.44 in 2030, against €0.36 in the government's bill. Heated tobacco follows automatically, since its tax is set at 80% of the tax on a cigarette.

Cigars, cigarillos, pipe tobacco and shisha tobacco only go up on 1 March 2027. The finance committee pushed back the date for these products, whose prices vary widely, to limit the administrative burden on manufacturers and customs.

The law “also serves to protect public health and is in line with the goals of reducing smoking among young people and adults”, according to its explanatory memorandum. But it is first of all one of the federal budget consolidation measures agreed on 29 April 2026.

Germany leaves the middle of the table

Until now Germany held a middle position in Europe. Here is the price of a pack of Marlboro in its neighbouring countries in 2026, from our database, to compare with today's German €9.40 and the €10.23 we estimate for 2027.

Poland: around €6.67
Austria: around €7.00
Luxembourg: around €7.70
Belgium: around €13.00
Netherlands: around €13.50
France: around €13.50

To the east, the gap widens. With Poland, it would go from about €2.75 to €3.55 per pack in 2027, before Poland's own rise on 1 January, which will narrow it. With Austria, it would reach about €3.15, and €2.25 with Luxembourg, two countries that also raise their taxes in 2027, but far less sharply.

In the other direction, shopping in Germany becomes less attractive for Dutch, Belgian and French buyers: against the Netherlands, which freeze their tax in 2027, the gap would fall from about €4.10 to €3.25 per pack.

Our Germany against Poland comparison sets out the current gap, and our 1 January 2027 round-up lists the rises in other countries. Between EU countries, the guide level remains 800 cigarettes per person for personal use (our customs guide).

A published law, with an error to correct

The Bundesrat, the chamber of the Länder, decided on 16 October 2026, the day after the vote, not to call in the mediation committee. For this so-called objection law (Einspruchsgesetz), it could only delay the text, not block it: the law is therefore finally adopted. Signed by the Federal President on 19 October 2026, the law was published on 20 October in the Federal Law Gazette (BGBl. 2026 I No. 309) and took effect the very next day, to allow time to produce and order the new tax stamps.

But its commencement clause contains an error: it brought the whole law into force on 21 October 2026, new rates included. The same day, German customs called it an “obvious error”: the current rates continue to apply until 31 December 2026, and the new ones apply from 1 January 2027, or from 1 March 2027 for cigars, cigarillos, pipe tobacco and waterpipe tobacco. A correction of the text has been launched. For buyers, nothing changes before January.

Germany is moving alone: the revision of the tobacco tax directive, which would raise the European floor from €90 to €215 per 1,000 cigarettes, was rejected by the European Parliament on 17 June 2026 and remains under negotiation in the Council. In the committee report, the coalition MPs themselves acknowledge the risk of purchases abroad, smuggling and illegal production.

Higher prices remain one of the best-documented levers for reducing smoking. If you are thinking about quitting, our dedicated section reviews the methods and the evidence behind them. In France, Tabac Info Service answers on 39 89.

Sources

Vote of 15 October 2026 and expected revenue: Bundestag
Rates voted for 2027 to 2030 and revenue per year: Drucksache 21/8605
Government's original bill and estimated average prices: Drucksache 21/7859
Rates in force in 2026: § 2 Tabaksteuergesetz
Bundesrat reading on 16 October 2026: Bundesrat, item 58
Publication of the law on 20 October 2026: BGBl. 2026 I No. 309
Commencement error, current rates until 31 December 2026: German customs
European floor and the ongoing revision: European Commission
Prices by country: cigprices.com data, methodology on our country comparison

Will tobacco get more expensive in Germany in 2027?

Yes. On 15 October 2026 the Bundestag voted a tobacco tax rise on 1 January 2027, then every year until 2030. By our calculation, Marlboro would go from about €9.40 to €10.23 in January 2027, and the average pack to about €9.20. The law was published on 20 October 2026; customs are applying the current rates until 31 December.

How much will a pack cost in Germany in 2030?

With the rates voted, we estimate the average pack of 20 cigarettes at about €11.92 in 2030, against €11.36 in the government's original bill. The actual price will depend on manufacturers, who set their retail prices. The Bundesrat also puts the average pack at about €12 in 2030.

Where is tobacco cheaper than in Germany?

In three of its neighbours. According to our 2026 data, a pack of Marlboro costs about €6.67 in Poland, €7.00 in Austria and €7.70 in Luxembourg, against €9.40 in Germany. Conversely, the Netherlands, Belgium and France are more expensive.

Are rolling tobacco and e-cigarettes affected?

Yes. On 1 January 2027, the tax on rolling tobacco goes from €61.58 to €75.80 per kilo, plus 17.97% of the price, and the tax on e-liquids from €0.32 to €0.38 per millilitre. Cigars, cigarillos, pipe tobacco and shisha tobacco go up on 1 March 2027.