Tobacco prices on 1 January 2027: what changes in Europe, country by country

Most European countries adjust their tobacco taxes on 1 January. In October 2026, the laws and draft budgets for 2027 are known: some countries have voted an increase, others are debating one, and several will not move. For anyone who buys their tobacco across a border, this calendar matters as much as today's prices.

A tax increase is not passed on automatically: manufacturers set the retail price. The amounts below are official rates and, where we say so, our own estimates per pack. 2026 prices come from our country ranking.

The picture, country by country

• Germany: an annual increase from 2027 to 2030, not yet passed
• Italy and Poland: increases already passed
• France: automatic uprating of the fixed part
• Ireland: +€1 per pack since 7 October 2026
• Austria: a small increase on 1 February 2027
• Belgium: no increase planned so far
• Portugal, the Netherlands, Spain: rates unchanged
• United Kingdom: the smoke-free generation begins

Germany: the biggest increase, not yet passed

The German bill (Drucksache 21/7859) would raise the tobacco tax every 1 January from 2027 to 2030. In its original version, the average price of a pack of 20 would rise from €8.77 in 2027 to €11.36 in 2030, for €756 million in extra revenue from 2027. An amendment from the CDU/CSU-SPD coalition, examined by the finance committee on 5 October 2026, goes further: €1.523 billion expected in 2027, and a steeper increase for hand-rolling tobacco. The text still has to be voted on. See our article on Germany.

Italy and Poland: increases already written into law

In Italy, Budget Law No. 199 of 30 December 2025 set the rates for 2026 to 2028. On 1 January 2027, the fixed part of the excise rises from €32 to €35.50 per 1,000 cigarettes, and the proportional part falls from 49.23% to 48.50%. The government's technical report puts the increase at about 25 cents per pack in 2027 compared with 2025, after 15 cents in 2026: that is around ten cents for 2027 alone.

In Poland, the excise law of 18 October 2024 raises the fixed part from 414 to 476.10 zlotys per 1,000 cigarettes on 1 January 2027, with the proportional part staying at 32.05%. By our calculation, that is about 1.53 zlotys more per pack, VAT included, or 35 euro cents. Hand-rolling tobacco, heated tobacco and nicotine pouches are also going up.

France, Austria, Belgium: little or no change

In France, neither the finance bill nor the social security budget for 2027, both tabled on 1 October 2026, touches tobacco. But the fixed part of the excise (€73.30 per 1,000 cigarettes in 2026) and the minimum tax (€381.90) follow inflation every 1 January, under article L. 314-24 of the French code of taxes on goods and services (CIBS). We estimate the uprating at about 2%, or 3 cents per pack; the official order will be published at the end of December. See our tracker of prices in France.

Austria raises its rates on 1 February 2027: the fixed part rises from €85.50 to €87.50 per 1,000 cigarettes, about 5 cents per pack, VAT included, by our calculation. In Belgium, no increase is written into law for 2027, but the federal budget has not been finalised: a measure could still appear.

Portugal, the Netherlands, Spain: rates stay put

In Portugal, the draft 2027 budget, tabled on 8 October 2026, changes no rates: the fixed part stays at €151.88 per 1,000 cigarettes. Yet the government expects €1.864 billion in revenue in 2027, 8.1% more than in 2026. The final vote is scheduled for 24 November.

The Netherlands is freezing its excise in 2027: the minimum tax stays at €7.81 per pack. The Ministry of Finance estimates that a further increase would be wiped out by changes in smokers' behaviour. According to the statistics office CBS, revenue fell from €3.1 billion in 2023 to €2.6 billion in 2025, and 12% of smokers often or always bought their tobacco abroad in 2024.

In Spain, the 2025 rates remain in force. The dissolution of the Cortes, decreed on 5 October 2026 ahead of the elections on 29 November, rules out a new budget before January and killed the bill banning smoking on terraces and beaches.

Ireland and the United Kingdom: the changes are already here

In Ireland, the €1 per pack increase has applied since 7 October 2026 (our article), and the tax on vapes there rises from €0.50 to €0.70 per millilitre on 1 January. In the United Kingdom, 1 January 2027 marks the entry into force of the smoke-free generation: people born in 2009 or later will never be able to buy tobacco.

What it means for cross-border buying

At European level, the minimum of €90 per 1,000 cigarettes remains in force, as the revision of the directive is blocked in the Council, where unanimity is required (our analysis). The gaps between countries will therefore last. If the German law passes, the gap between Germany on one side and France and the Netherlands on the other will narrow every year, while Spain, Portugal and Andorra will remain the cheapest in Western Europe.

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 France, Tabac Info Service answers on 39 89. We will update this article as the votes take place.

Sources

• Bundestag, hearing of 5 October 2026. bundestag.de
• Italy, Law No. 199 of 30 December 2025. normattiva.it
• Italian Chamber of Deputies, technical report on the 2026 Budget Law. camera.it
• Poland, law of 18 October 2024 on excise duty. eli.gov.pl
• France, article L. 314-24 of the CIBS. legifrance.gouv.fr
• France, customs circular of July 2026. douane.gouv.fr
• France, draft social security budget for 2027. assemblee-nationale.fr
• Austria, law BGBl. I No. 97/2025. ris.bka.gv.at
• Belgium, law of 3 April 1997 on tobacco products. ejustice.just.fgov.be
• Portugal, 2027 budget proposal. parlamento.pt
• Netherlands, Ministry of Finance 2027 tax table. rijksoverheid.nl
• Netherlands, CBS, 20 April 2026. cbs.nl
• Spain, Royal Decree 806/2026. boe.es
• Spain, Law 38/1992 on excise duties. boe.es
• Ireland, Revenue tax rates. revenue.ie