Ireland: a pack of cigarettes tops €20 from 7 October 2026

Since 7 October 2026, every pack of 20 cigarettes sold in Ireland has carried €1 more in tax, VAT included. The measure is part of Budget 2027, presented the day before by the Minister for Finance, Simon Harris, and the Dáil passed it that evening by 110 votes to 48. According to The Irish Times, a pack in the best-selling category rises to €20.15: the first time it has gone above €20.

In our database, a pack of Marlboro cost €19.20 before this increase. If the increase is passed on in full, it will rise to about €20.20, which confirms Ireland as the most expensive of the 18 countries we track.

What Budget 2027 changes

According to the Irish tax authority (Revenue), the tax on cigarettes has been €520.88 per 1,000 cigarettes plus 8.67% of the retail price since 7 October 2026, against €483.50 plus 8.78% before. The minimum rises from €533.99 to €570.73 per 1,000 cigarettes.

By our calculation, a pack at €20.15 therefore contains about €15.93 in taxes, including VAT at 23%, or 79% of its price. No pack of 20 can now be sold for less than about €14.04, against €13.14 before the budget. Other tobacco products rise in proportion:

• Cigarettes: +€1, or €20.15 for the best-selling pack
• Hand-rolling tobacco: +€1.39 for a standard pouch, which rises to €29.72
• Cigars and other smoking tobacco: per-kilo tax raised by about 7%

The government expects €63.1 million in revenue from it over a full year, including €5.1 million by the end of 2026. Our comparison of rolling tobacco and packs details the usual gap between the two formats.

Vapes taxed more heavily from 1 January 2027

Ireland has taxed vaping liquids since 1 November 2025, at €500 per litre, or €0.50 per millilitre. The budget adds €0.20 per millilitre, excluding VAT, from 1 January 2027: the tax on a 10 ml bottle will rise from €5 to €7. The United Kingdom, which has taxed vapes since 1 October 2026, charges £2.20 per 10 ml, about €2.60.

Ireland compared with Northern Ireland and the rest of Europe

Northern Ireland is part of the United Kingdom, which also raised its duties on 1 October 2026 (see our article on the UK increase). A pack of Marlboro cost £14.41 there, about €17.00, and will rise to about £15.62 (€18.43) if the increase is passed on. The gap with Ireland would then be just €1.77 per pack, about €18 per carton. A pack of Marlboro in 2026, according to our database:

• Ireland: €19.20, about €20.20 after the increase
• United Kingdom: €17.00, about €18.43 if the October increase is passed on
• France: €13.50
• Belgium: €13.00
• Spain: €5.70

The gap is far wider with southern Europe: a carton of Marlboro costs about €57 in Spain, against about €202 in Ireland. Our ranking of the cheapest countries covers all 18 countries in our database.

What Irish customs say

A traveller aged 17 or over can bring duty-paid tobacco back from another European Union country, provided they carry it themselves, keep their receipts and it is for their own use. Since 9 December 2025, the guide levels have been strict limits: 800 cigarettes, 400 cigarillos, 200 cigars and 1 kg of other tobacco. Above them, all of the tobacco is seized, and prosecution is possible. Our customs guide details the rules in other countries.

“In practical terms, this means that if someone arriving into the airport or coming off a ferry from another EU Member State has 1,200 cigarettes with them, then all 1,200 cigarettes will be seized.” Michael Gilligan, Revenue, Dublin Airport, November 2025

An already massive black market

According to Revenue's annual survey of smokers, 28% of cigarette packs were illegal in 2025, against 19% in 2023 and 26% in 2024, with a margin of error of 3.6 points. A further 10% had been bought legally abroad. The illegal packs were all contraband: genuine brands bought outside Ireland and brought in without paying Irish taxes.

Revenue puts the theoretical loss in tax receipts at about €648 million, while stressing that this figure overstates it. The retailers' group Retailers Against Smuggling believes the new increase will strengthen this market. Our feature on smuggling explains the phenomenon.

A health target still far off

According to the Department of Health's Healthy Ireland Survey 2025, 17% of people in Ireland aged 15 and over smoke and 8% vape, rates that have been stable for two years. The 2013 Tobacco Free Ireland strategy aimed for a smoking rate below 5% by 2025. Price remains one of the best-documented levers, as our analysis of the effect of price increases shows. In Ireland, the HSE's QUIT service offers free support on 1800 201 203; in France, Tabac Info Service answers on 39 89. Our stop smoking guide lists the methods that work.

Sources

• Revenue, tobacco tax rates at 7 October 2026 and the tax on vaping liquids. revenue.ie
• Finance Act 2025, section 56: rates in force until 6 October 2026. irishstatutebook.ie
• The Irish Times, Budget 2027 measures, 6 October 2026. irishtimes.com
• The Irish Times, new prices, expected revenue and the Dáil vote, 7 October 2026. irishtimes.com
• Revenue, limits for tobacco bought in the EU. revenue.ie
• Revenue, press release of 10 November 2025. revenue.ie
• Revenue, Illegal Tobacco Products Research Survey 2025. revenue.ie
• Irish Department of Health, Healthy Ireland Survey 2025. gov.ie
• HSE, QUIT stop smoking service. hse.ie
• 2026 prices in Ireland and their confidence rating: our country page