Budget Law 2026: progressive increase in excise duty on cigarettes and e-cigarette liquids from 2026 to 2028

Specifically, the 2026 Budget Law established a progressive increase in the specific component of the excise duty on cigarettes.

It will go from 32 euros per 1,000 cigarettes in 2026

to 35.50 euros in 2027,

to then reach 38.50 euros from 2028.

The rate applied as a percentage of the sales price also changes:

from 49.23% in 2026

drops to 48.50% in 2027,

while from 2028 it is expected to be 48%.

Therefore, the combined effect of the different components of the tax affects the final price.

And then there is also the minimum tax burden to keep in mind which is set at 216 euros for every 1,000 cigarettes in 2026, 221 euros in 2027 and 227 euros from 2028. The burden includes excise duty and VAT.

For further information:

WHO study: "Smoking can compromise your chances of having a child"

However, the increase in prices will not only affect those who smoke traditional cigarettes, because in 2027 the taxation on liquids used for electronic cigarettes will also increase. But in this case there is more uncertainty about prices, because the tax increase does not directly correspond to an identical percentage increase in the public price. For the pack of classic cigarettes, in fact, there is an official estimate of the average increase, while for e-cig liquids the final price will also depend on the commercial structure of the product.

According to data released in March 2026 also by the Airc, in Italy, more than 7% (7.5%) of students between 11 and 13 years old have already tried a tobacco product (cigarettes, heated tobacco or electronic cigarettes). The percentage reaches 37%, if we consider 14-17 year olds. And the majority become smokers in adulthood.

While in May 2026, the Veronesi Foundation certified that, in general, compared to the previous year, consumption of conventional cigarettes fell, but not that of other products, and not among girls. However, it is not just the spread that is worrying: it is the way in which it is consumed. In fact, daily use and above all polyconsumption, i.e. the combined use of multiple products, are growing. The electronic cigarette is the most popular product among students, followed by heated tobacco devices, which for the first time have surpassed the use of "old" cigarettes.

For further information:

Cigarettes, anti-smoking law in the United Kingdom: life ban for those born after 1 January 2009