Board of Directors of Indirect Taxation Authority adopts decision on excise taxes on cigarettes and tobacco

(Patria) - The Management Board of the Indirect Taxation Authority (UIO) of BiH today adopted the Decision on determining the specific and minimum excise tax on cigarettes and smoking tobacco for 2026.

According to the adopted decision, from January 1, 2026, the minimum excise tax will amount to 188.50 KM for 1,000 cigarettes, or 3.77 KM for a pack of 20 cigarettes.

With the new decision, the specific excise tax remains at the same level, i.e., 1.65 KM for a pack of 20 cigarettes, while the excise tax on smoking tobacco is determined at 80% of the minimum excise tax and will amount to 150.80 KM per kilogram.

This decision will also be published on the website of the UIO BiH, where manufacturers and distributors will have all the necessary instructions regarding their obligations and deadlines for submitting inventory lists related to stocks and potential new retail price formations.

The UIO Management Board today adopted the Decision on the amount of the compensatory interest rate for the period January 1, 2026 - June 30, 2026, whereby the rate remains the same and amounts to 12 percent.

At today's electronic session, the UIO Management Board adopted an opinion on the proposed Decision on determining the Customs Tariff for 2026.