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❖ Tobacco and Alcohol Tax

Answer: 
According to Article 1 of the Tobacco and Alcohol Tax Act, tobacco and alcohol tax shall be levied upon domestically manufactured as well as imported tobacco products and alcoholic beverages.
Answer: 
The taxpayers of tobacco and alcohol tax are as follows:​​​​

1For tobacco products and alcoholic beverages manufactured domestically: the manufacturer;

2For tobacco products and alcoholic beverages manufactured on a consignment basis: the consigned manufacturer;

3For tobacco products and alcoholic beverages imported from abroad: the receiver of the goods, the holder of the bill of lading, or the holder of the goods;

4For untaxed tobacco products and alcoholic beverages auctioned off by the court or other agencies: the purchaser;

5For exempted tobacco products and alcoholic beverages, which are either resold or used for other purposes, have lost their tax-exempt status as a result and on which tax shall be paid: the person who uses for other purposes or the holder of the goods.

Answer: 
According to Article 4 of The Tobacco Hazards Prevention Act, The Health and Welfare Surcharge shall be imposed on tobacco products as follows:​​​​​​

1Cigarettes: NT$1,000 per 1,000 sticks.

2Cut tobacco: NT$1,000 per kilogram.

3Cigars: NT$1,000 per kilogram.

4Other tobacco products: NT$1,000 per kilogram.

Answer: 
According to Article 7 of The Tobacco and Alcohol Tax Act, the taxable tobacco products and their corresponding tax amounts are as follows:

1Cigarettes: NT$ 590 per 1000 sticks.

2Cut tobacco: NT$ 590 per kilo.

3Cigars: NT$ 590 per kilo.

4Other tobacco products: NT$ 590 per kilo.

 

Last updated:2021-03-31