tupakkaverot

Tupakkaverot are excise taxes on tobacco products imposed by the Finnish government. They cover manufactured tobacco products such as cigarettes, roll‑your‑own tobacco, cigars and pipe tobacco. In some cases, nicotine-containing products are subject to separate tax rules within the broader tobacco and health policy framework. The primary purposes of tupakkaverot are to raise public revenue and to reduce tobacco consumption for health reasons, by increasing the price of tobacco products and thereby deterring consumption, especially among price-sensitive groups such as youths.

The tax system is defined by law, notably the Tobacco Tax Act, and administered by the Finnish Tax Administration (Verohallinto). The rates combine a specific excise duty collected per quantity or weight and, where applicable, an ad valorem component based on the product’s price. Rates are reviewed and adjusted periodically, often in annual or semi-annual updates, to reflect inflation, policy goals, and EU directives.

The taxes influence consumer prices and government revenue and interact with other tobacco and health policies, including VAT. Finland participates in the EU framework for tobacco taxation, which sets minimums and rules for excise duties across member states. Debates around tupakkaverot commonly focus on public health outcomes, revenue stability, inflation, and cross-border shopping or illicit trade.