Poland: cigarette excise duty rises by 15% on 1 January 2027
By Bryan Schmitt · Published on October 27, 2026
On 1 January 2027, Poland takes the last step of its tobacco tax increase. The fixed part of the excise duty on cigarettes rises from 414 to 476.10 zlotys per 1,000 cigarettes, or +15%. This schedule is nothing new: it has been written into the law of 18 October 2024, published in the Polish official journal (Dziennik Ustaw) on 18 November 2024, and no new vote is needed.
For a pack of Marlboro, sold at 28.99 zł in October 2026 according to our survey, the rise would range from 1.53 zł to 2.52 zł depending on how manufacturers pass it on. Poland remains among the cheapest countries in the EU, but less so than in 2024.
Three increases in three years
Poland's excise duty on cigarettes has two parts: a fixed amount per 1,000 cigarettes and 32.05% of the maximum retail price, the price printed on each pack, above which sale is forbidden. The 2024 law raised the "roadmap" adopted in 2021 for the fixed part: +25% in March 2025, +20% in 2026, +15% in 2027. The proportional part does not move.
| Period | Fixed part (zł per 1,000) | Increase |
|---|---|---|
| March-December 2025 | 345.00 | +25% |
| 2026 | 414.00 | +20% |
| From 2027 | 476.10 | +15% |
Other products follow in 2027. Rolling tobacco goes from 338.18 to 412.58 zł per kilo (+22%), cigars from 786 to 903.90 zł per kilo (+15%) and e-cigarette liquid from 1.44 to 1.80 zł per millilitre (+25%). Heated tobacco goes from 678.62 to 780.41 zł per kilo, plus 32.05% of the average price of rolling tobacco. Nicotine pouches, taxed since 2025, rise by 25% according to the Ministry of Finance.
How much a pack will cost in 2027
The rise in the fixed part amounts to 62.10 zł per 1,000 cigarettes, or 1.24 zł per pack of 20, and 1.53 zł with 23% VAT. That is the minimum. If manufacturers and retailers keep the same margin in zlotys, the price has to rise further, because the 32.05% part and VAT also apply to the increase itself: we then reach 2.52 zł more per pack. Marlboro would thus go from 28.99 zł to about 31.51 zł, or from €6.67 to €7.25 at a rate of €0.23 per zloty.
Prices have already risen sharply. According to our surveys, Marlboro went from 24.99 zł in 2025 to 28.99 zł in 2026 (+16%). The weighted average price published by the Ministry of Finance to calculate the minimum tax, which covers all brands, went from 815.54 zł per 1,000 cigarettes in 2024 to 1,031.46 zł in 2026 (Monitor Polski), or from 16.31 zł to 20.63 zł per pack (+26%).
Show the data
| Poland | 6.67 € |
|---|---|
| Austria | 7.00 € |
| Luxembourg | 7.70 € |
| Germany | 9.40 € |
| France | 13.50 € |
Against Germany, the gap keeps growing
Poland is raising its taxes, but so is Germany, and more steeply. Its law passed on 15 October 2026 raises tobacco tax every year from 2027 to 2030: by our calculation, Marlboro there would go from €9.40 to €10.23 in January 2027 (our article on Germany). In euros, the Polish rise is smaller, about 58 cents. The gap between the two countries therefore goes from €2.73 to about €2.98 per pack.
| Marlboro, pack of 20 | 2026 | January 2027 (calculation) |
|---|---|---|
| Poland | €6.67 | €7.25 |
| Germany | €9.40 | €10.23 |
| Gap | €2.73 | €2.98 |
These gaps also depend on the exchange rate, which on its own can wipe out or double a rise of a few tens of cents. Between EU countries, the guide level remains 800 cigarettes per person for personal use, carried by yourself; distance selling is not covered (our customs guide). Our Germany against Poland comparison tracks the gap brand by brand.
What the Polish state expects from it
In the explanatory memorandum to the 2027 budget, published in August 2026, the Ministry of Finance forecasts 39.0 billion zlotys of excise duty on tobacco products, e-cigarette liquids and novel products in 2027, against 37.3 billion expected in 2026 and 33.4 billion collected in 2025. Revenue would therefore grow by 4.6% in 2027, far less than the fixed part of the excise duty (+15%), which implies fewer packs sold legally.
| Year | Tobacco excise (bn zł) | Change |
|---|---|---|
| 2025 (collected) | 33.4 | |
| 2026 (forecast) | 37.3 | +11.6% |
| 2027 (draft budget) | 39.0 | +4.6% |
Price remains one of the best-documented levers against smoking (our analysis). If you want to quit, our stop smoking guide lists the methods that work. In Poland, the National Oncology Institute's helpline answers on 801 108 108; in France, Tabac Info Service answers on 39 89.
Sources
- Law of 18 October 2024 amending the Excise Duty Act, Dz. U. 2024 item 1681: rates for 2025, 2026 and from 2027.
- Monitor Polski 2025 item 1273 and Monitor Polski 2023 item 1367: weighted average price of cigarettes for 2026 and for 2024.
- Ministry of Finance, explanatory memorandum to the 2027 budget, August 2026: 2027 increases and excise revenue 2025-2027 (p. 63-64).
- Polish retail prices: cigprices.com surveys on the website of the wholesaler skleptytoniowy.pl (October 2026), see our Data page.
Related reading
Tobacco prices on 1 January 2027: what changes in Europe, country by country
Increases passed in Germany, Italy and Poland, rates frozen in the Netherlands, Portugal and Spain: what laws and budgets have in store for tobacco prices in 2027.
Tobacco in Germany: the Bundestag votes four tax rises, from 2027 to 2030
On 15 October 2026 the Bundestag adopted a tobacco tax rise every year from 2027 to 2030, steeper than the government's bill. By our calculation, a pack of Marlboro would go from about €9.40 to €10.23 as early as January 2027.
Cigarette prices in the Czech Republic in 2026: how much you save compared with Germany, and what changes in 2027
In the Czech Republic, a pack of Marlboro costs 184 crowns, or €7.56, against €9.40 in Germany. The tax rises again on 1 January 2027, but the gap with Germany is set to widen.