Tobacco Duty Rises From 1 October 2026: Cigarettes and Other Tobacco Face Higher Duty
Tobacco Duty October 2026 brings another increase in the tax added to cigarettes, rolling tobacco, cigars and other tobacco products. The new rates take effect on 1 October 2026 across the UK.
For cigarettes, HMRC estimates that the change adds £1.21 of Tobacco Duty to a typical packet of 20. That is the extra tax, not a guaranteed £1.21 increase in the price you will pay in a shop.
Tobacco Duty October 2026: at a glance
- When: 1 October 2026
- Where: UK-wide
- Cigarettes: £394.09 per 1,000 plus 16.5% of the retail price, subject to a minimum of £518.75 per 1,000
- Hand-rolling tobacco: £574.30 per kg
- Cigars: £508.12 per kg
- Other smoking and chewing tobacco: £248.07 per kg
- Tobacco for heating: £426.47 per kg
What is changing on 1 October 2026?
Tobacco Duty is increasing on cigarettes, cigars, hand-rolling tobacco, other smoking and chewing tobacco, and tobacco for heating.
The October increase combines the regular annual rise in Tobacco Duty with an additional increase of £2.20 per 100 cigarettes and £2.20 per 50g of other tobacco products. This additional increase starts at the same time as the new Vaping Products Duty.
Tobacco Duty October 2026: the new rates
These are the rates that apply from 1 October 2026. HMRC also gives an estimate of the extra duty on some common pack sizes.
| Product | New duty rate | HMRC estimated extra duty |
|---|---|---|
| Cigarettes | £394.09 per 1,000 + 16.5% of retail price, subject to a minimum of £518.75 per 1,000 | £1.21 per packet of 20 |
| Hand-rolling tobacco | £574.30 per kg | £2.54 per 30g packet |
| Cigars | £508.12 per kg | 81p per 10g |
| Other smoking and chewing tobacco | £248.07 per kg | £1.95 per 30g of pipe tobacco |
| Tobacco for heating | £426.47 per kg | 45p per typical 6g pack |
For cigarettes, the tax is calculated using the retail price as well as a fixed amount. A minimum amount of duty also applies, so the higher calculation is used.
How much will cigarettes cost from October 2026?
There is no single new UK-wide price for a packet of cigarettes. Brands and retailers can set different prices.
HMRC’s estimate is that the October change adds £1.21 of duty to a typical packet of 20 cigarettes. The final price could therefore rise by £1.21, by more, or by less.
The same principle applies to the other figures in the table. They show the estimated extra tax, not a guaranteed increase in the shop price.
Why is Tobacco Duty increasing?
The government is continuing its policy of increasing Tobacco Duty each year. The October 2026 change also includes the additional £2.20 increase linked to the introduction of Vaping Products Duty.
The government says this additional tobacco increase is intended to maintain a price difference between tobacco and vaping products when the new vaping tax begins.
Is vaping tax changing too?
Yes. A new Vaping Products Duty also starts on 1 October 2026. It is charged at £2.20 per 10ml of vaping liquid, whether or not the liquid contains nicotine.
That is a separate tax from Tobacco Duty. You can read our guide to the Vaping Tax changes for the full details.
Does the Tobacco Duty increase apply across the UK?
Yes. The October 2026 Tobacco Duty rates apply across the UK, including Scotland, England, Wales and Northern Ireland.
Tobacco Duty October 2026 FAQs
When does Tobacco Duty increase?
The new rates take effect on 1 October 2026.
How much is Tobacco Duty going up?
The increase varies by product. From 1 October 2026, cigarettes have a fixed duty rate of £394.09 per 1,000 plus 16.5% of the retail price, subject to a minimum of £518.75 per 1,000. The other tobacco rates are shown in the table above.
Will a packet of cigarettes cost £1.21 more?
Not necessarily. £1.21 is HMRC’s estimate of the additional Tobacco Duty on a typical packet of 20 cigarettes. It is not a guaranteed increase in the final shop price.
Is rolling tobacco affected?
Yes. The rate for hand-rolling tobacco is £574.30 per kg from 1 October 2026. HMRC estimates an additional £2.54 of duty on a 30g packet.
Does the change apply in Scotland?
Yes. Tobacco Duty is a UK-wide tax, so the October 2026 rates apply in Scotland as well as England, Wales and Northern Ireland.
Is vaping tax changing at the same time?
Yes. Vaping Products Duty starts on 1 October 2026 at £2.20 per 10ml of vaping liquid. It is separate from Tobacco Duty.
Why is Tobacco Duty increasing?
The October increase includes the regular annual rise in Tobacco Duty and an additional increase introduced alongside Vaping Products Duty.
Official information
The dates and figures in this article have been checked against the latest HMRC information and the legislation covering the 2026 rates.
- HMRC Tobacco Products Duty rates
- HMRC Tobacco Products Duty guidance
- HMRC detailed changes for 2026
- Finance Act 2026
Important: Tobacco Duty is included in the price of tobacco products. The figures labelled as HMRC estimates above describe the additional tax and should not be treated as guaranteed retail-price increases.
