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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

Tax Act:
Tobacco and Alcohol Tax Act
Chapter 2【Taxable Items and Tax Amounts】 Article 7
Content:
The taxable tobacco products and their corresponding tax amounts are as follows:
1. Cigarettes: NT$ 1,590 per 1000 sticks. 
2. Cut tobacco: NT$ 1,590 per kilo. 
3. Cigars: NT$ 1,590 per kilo. 
4. Other tobacco products: NT$ 1,590 per kilo or NT$ 1,590 per 1000 sticks, whichever is higher.
Visitor:1  Update:2023-03-29

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