The Administration for Indirect Taxation of Bosnia and Herzegovina (ITA BiH) announced that the Management Board today adopted a decision on the amount of the minimum and specific excise tax on cigarettes and smoking tobacco for the year 2026.
According to the decision, the minimum excise duty on a thousand cigarettes from January 1 is 188.50 KM, which means that the price for a pack of 20 cigarettes will increase to 3.77 KM. For comparison, in 2025, the minimum excise tax was 179 KM per thousand pieces, or 3.58 KM per package, which represents an increase of 5.3 percent.
The specific excise duty remains unchanged and amounts to 1.65 KM per pack of 20 cigarettes. The excise tax on smoking tobacco is 150.80 KM per kilogram, which is an increase of 7.60 KM or also 5.3 percent compared to the previous year, when it was 143.20 KM.
The ITA of BiH announces that the decision will be published on their official website, where producers and distributors will be able to find all the necessary instructions on their obligations, deadlines for the delivery of census lists and the formation of retail prices.
Considering past experience, it is expected that the increase in excise taxes will directly affect the increase in retail prices of cigarettes and tobacco in Bosnia and Herzegovina.
In addition to excise taxes, the Management Board of the ITA BiH also adopted a decision on the level of compensatory interest for the period from January 1 to June 30, 2026, which remains unchanged at 12 percent, and an opinion on the proposal for a Decision on establishing the Customs Tariff for 2026, writes NOISE.
