Excise duties
Introduction
Excise duty is charged on certain goods such as alcohol, tobacco and mineral oils (for example petrol, diesel and kerosene).
The Revenue website has information about the different types of excise duty, including an overview of the current rates of excise duty.
Budget changes
Budget 2026
Excise duty on a packet of 20 cigarettes was increased by 50 cent on 8 October 2025.
Budget 2025
It was announced that excise duty will be introduced for e-cigarettes in 2025. The rate will be €0.50 per ml of e-liquid.
Tax on tobacco products increased from 02 October 2024. A packet of 20 cigarettes increased by €1 (including VAT) with a pro-rata increase on other tobacco products.
Sugar Sweetened Drinks Tax
A Sugar Sweetened Drinks Tax (SSDT) was introduced in 2018. The SSDT is an excise duty on sugar-sweetened drinks. The supplier making the first supply of sugar-sweetened drinks in the State is liable for the tax.
There are 2 rates of tax depending on the total sugar content of the drinks:
- Between 5 and 8 grams per 100ml
- Over 8 grams per 100ml
Drinks with a total sugar content of less than 5 grams per 100ml are not taxed.