Tobacco Tax

General Taxation

Effective 12:01 a.m. April 15, 2016, the rates of tobacco tax on manufactured cigarettes and loose tobacco (fine cut) in this Province are:

  • Cigarettes – 24.5 cents per cigarette
  • Fine Cut Tobacco – 40 cents per gram
  • Cigars – 125% of purchase price

Labrador Border Zones

A reduced rate of tax applies to cigarettes and fine cut tobacco in Labrador City, Wabush and southern Labrador (from the border of the province of Quebec to and including the community of Red Bay). The reduced rates are provided by way of a rebate to the retailer.

The effective tax rates in the Labrador Border Zones are:

  • Cigarettes – 13.75 cents per cigarette
  • Fine Cut Tobacco – 16.64 cents per gram

Tobacco Tax Bulletins

Tobacco Tax Forms

For more information please contact the Tax Administration Division.

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