Montenegro: Increase in the excise tax on cigarettes and smokeless tobacco products
Montenegro has increased the excise duty on cigarettes and smokeless tobacco products in a move to align its taxes with European Union standards.
The specific excise tax on cigarettes was raised to €50.50 per 1000 cigarettes from 1 January 2024 to 30 June 2024 and will rise to €52.00 from 1 July 2024 to 31 December 2024. Proportional excise duty on cigarettes paid from the retail price of cigarettes remains at 24.5% from 1 January 2024 (as was the previous rate in 2023).
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