The Russian Ministry of Finance has prepared draft amendments to the Tax Code that will increase excise rates on tobacco, cigarettes, and vaping liquids by roughly 6.5% in 2027. Reported by Interfax on September 25, 2026, the revised figures form part of Russia’s three-year federal budget draft spanning 2027 to 2029.
Under the proposal, duty rates will exceed previous legislative targets. Cigarettes and standard filtered smokes will face a specific levy of 3,491 rubles per 1,000 units plus 18% of the calculated retail value, with a mandatory floor of 4,741 rubles. This represents an increase from the 2026 minimum threshold of 4,452 rubles.
Proposed Excise Tax Rates (2026–2029)
| Product Category | 2026 Rate | 2027 Proposed | 2028 Proposed | 2029 Proposed |
|---|---|---|---|---|
| Cigarettes (Minimum per 1,000 pcs) | 4,452 RUB | 4,741 RUB | 4,931 RUB | 5,128 RUB |
| Raw/Smoking Tobacco (per kg) | 5,182 RUB | 5,520 RUB | 5,741 RUB | 5,971 RUB |
| ENDS E-Liquids (per ml) | 49 RUB | 52 RUB | 54 RUB | 56 RUB |
| Heated Tobacco (per kg) | 10,915 RUB | 11,624 RUB | 12,089 RUB | 12,573 RUB |
| Cigars (per unit) | 351 RUB | 374 RUB | 389 RUB | 405 RUB |
Alternative nicotine categories are included in the upward adjustment. E-liquids for electronic nicotine delivery systems will rise from 49 rubles per milliliter in 2026 to 52 rubles in 2027, while heated tobacco sticks will reach 11,624 rubles per kilogram.
These excise adjustments accompany broader fiscal measures prepared by the Ministry of Finance, including a 22% VAT rate on cross-border e-commerce and a 100-ruble customs handling fee on foreign parcels valued under €200.
