UK: a pack of cigarettes goes up £1.21 and vapes are taxed from 1 October 2026

Since 1 October 2026, smoking has cost more in the United Kingdom. Duty on cigarettes rises from £353.50 to £394.09 per 1,000 cigarettes, on top of 16.5% of the retail price. HM Revenue and Customs (HMRC) estimates the increase at £1.21 per pack of 20. On the same day, a duty on vaping liquids came into force for the first time: £2.20 per 10 ml bottle.

In our database, a pack of Marlboro cost £14.41 before this increase, about €17.00. If manufacturers pass it on in full, it will rise to about £15.62, close to €18.43. The UK would remain the second most expensive country in our ranking, behind Ireland (€19.20).

What changes on 1 October 2026

The increase combines two measures. The first is the usual yearly uprating, the duty escalator, which raises tobacco duties by inflation (the RPI index) plus 2 points. The second is a one-off: an extra £2.20 per 100 cigarettes or 50 g of tobacco. It accompanies the new vaping duty, so that vaping stays cheaper than smoking.

The minimum excise tax rises too: £518.75 per 1,000 cigarettes instead of £471.93. With VAT at 20%, no pack of 20 can therefore be sold for less than about £12.45, in taxes alone, against £11.33 before (our calculation from the official rates).

HMRC has estimated the expected effect on the price of each product, assuming the increase is passed on in full:

• Cigarettes: +£1.21 per pack of 20
• Hand-rolling tobacco: +£2.54 per 30 g pack
• Other smoking or chewing tobacco: +£1.95 per 30 g pack
• Cigars: +£0.81 per 10 g
• Heated tobacco: +£0.45 per 6 g pack

The largest increase in cash terms falls on hand-rolling tobacco, often chosen by smokers who want to spend less. Our comparison of rolling tobacco and packs details the usual gap between the two.

Vapes taxed for the first time

The new duty applies to all vaping liquids made in or imported into the UK from 1 October 2026, with or without nicotine. It is paid by manufacturers and importers, who decide whether to pass it on in the price. Products will carry a duty stamp, digital from 1 January 2027. Unstamped stock can be sold until 31 March 2027, after which the stamp becomes compulsory. The government expects more than £550 million a year from it by 2030-31.

"While vaping is less harmful than smoking and can help adult smokers to quit, children and non-smokers should never vape." Karin Smyth, UK Minister of State for Health, 1 October 2026

The UK compared with its neighbours

Even before this increase, the UK was among the most expensive countries in our database. Here is a pack of Marlboro in 2026, converted into euros:

• Ireland: €19.20
• United Kingdom: €17.00 before 1 October, about €18.43 if the increase is passed on
• France: €13.50
• Belgium: €13.00
• Spain: €5.70

Across all brands, a pack cost £13.63 on average in the UK before the increase, about €16.08. Our ranking of the cheapest countries places these prices against the rest of Europe.

What changes for travellers

Since Brexit, a traveller arriving in Great Britain, including from the European Union, can bring in tax-free only one of these quantities: 200 cigarettes, 100 cigarillos, 50 cigars, 250 g of tobacco or 200 heated tobacco sticks. Since 1 October 2026, the allowance also covers up to 50 ml of vaping liquid. Anything above must be declared and taxed, and under-17s have no allowance at all. A carton of Marlboro costs about €57 in Spain, against about €184 in the UK if the increase is passed on. Our customs guide explains the rules when returning to the EU.

The government presents high duty rates as an established tool to reduce smoking. According to the Office for National Statistics (ONS), 10.6% of UK adults smoked cigarettes in 2024, about 5.3 million people, the lowest level since records began in 2011. The country has also passed the Tobacco and Vapes Act 2026, which from 1 January 2027 will ban any sale of tobacco to people born on or after 1 January 2009: see our article on the smoke-free generation. To quit, our stop smoking guide lists the methods that work. In France, Tabac Info Service offers free help on 39 89.

Sources

• HM Revenue and Customs, tobacco duty rates at 26 November 2025 and 1 October 2026, with the estimated effect per product. gov.uk
• HM Revenue and Customs, tax information and impact note on the escalator and the one-off £2.20 increase. gov.uk
• UK government, the vaping products duty comes into effect, 1 October 2026. gov.uk
• UK government, personal allowances when arriving in Great Britain. gov.uk
• Office for National Statistics, Adult smoking habits in the UK: 2024. ons.gov.uk
• 2026 prices in the UK and their confidence rating: our country page