Malta Excise Duty on Cigarettes - Dr J.P.Chetcuti, Tax Consultant, Malta

B.A., LL.M.(Int'l.Econ.Law), LL.D., ACIArb


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EXCISE DUTIES ON CIGARETTES

Stated Aim:

Control tobacco consumption and reduce the devastating damage of smoking.

Measure:

Increase in excise duty on cigarettes:

- a packet of 20 king size: Lm1.25c (retail price)

- a packet of 20 standard size: Lm1.10c. (retail)

- Excise duty on hand-rolled tobacco: raised to Lm22.25/kg.

- Excise duty on cigars: raised to Lm5 per 20 units.

Malta: an EU Member State since May 2004