Tobacco Duty is a tax included in the price of tobacco products sold in the UK. Changes to the rates can affect the amount manufacturers and importers pay, and may influence what customers pay in shops. This guide explains the rates that took effect in October 2026, which products are covered and what the published figures mean for consumers.
Tobacco Duty rates increased across the UK
Higher duty now applies to cigarettes, hand-rolling tobacco, cigars, other smoking and chewing tobacco, and tobacco for heating.
Last checked: 4th November 2026
What changed on 1st October 2026?
Tobacco Duty increased on cigarettes, cigars, hand-rolling tobacco, other smoking and chewing tobacco, and tobacco for heating. The Tobacco Duty October 2026 increase combines the usual annual rise with an extra increase of £2.20 per 100 cigarettes and £2.20 per 50g of other tobacco products. This extra increase took effect on the same date as the new Vaping Products Duty.Tobacco Duty October 2026: the new rates
These are the Tobacco Duty rates in force from 1st October 2026. HMRC also estimates how much extra duty applies to some common pack sizes.A percentage of the retail price is added to the fixed rate. A minimum duty of £518.75 per 1,000 applies if that gives a higher amount.
HMRC estimated extra duty: £1.21 per pack of 20.
HMRC estimates an extra £2.54 in duty on a typical 30g packet.
HMRC estimates an extra 81p in duty per 10g.
For pipe tobacco, HMRC estimates an extra £1.95 in duty per typical 30g packet.
HMRC estimates an extra 45p in duty on a typical 6g pack.
Will shop prices rise by the full amount?
Not necessarily. HMRC’s figures show the estimated extra duty on typical pack sizes. They are not recommended retail prices or guaranteed price rises.
Retailers and manufacturers set the prices customers pay. The final change can vary by brand, product and shop, and may be different from the additional duty shown above.
Why did Tobacco Duty increase?
The additional increase was designed to maintain a financial price difference between tobacco and vaping products when Vaping Products Duty began. The government announced the measure as a one-off increase alongside the planned annual Tobacco Duty rise.
Did vaping tax change too?
Yes. A new Vaping Products Duty also took effect on 1st 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.Tobacco Duty October 2026: frequently asked questions
Does the £1.21 estimate mean every packet will cost £1.21 more?
No. It is HMRC’s estimate of the extra duty on a typical pack of 20 cigarettes. The final shop price is set by retailers and can change by a different amount.
Are all tobacco products taxed at the same rate?
No. Cigarettes, hand-rolling tobacco, cigars, other smoking and chewing tobacco, and tobacco for heating each have their own duty rate. The rates and HMRC’s typical pack estimates are listed above.
Does the October 2026 change apply in Scotland?
Yes. Tobacco Duty is a UK-wide tax. The same rates apply in Scotland, England, Wales and Northern Ireland.
Related guides
Find out how the new tax on vaping liquid works and what the rate means.