Imported cigarettes are subject to a 12% value added tax, 3% duties levied by the municipalities, 26% import tax, 1% tax levied by Iranian Red Crescent Society, 40% direct tax and 10% tax on the government’s monopoly license.
All in all, a 92% tax is levied on imported cigarettes, IRNA reported.
Meanwhile, a 12% value added tax, 3% duties levied by the municipalities, 10% direct tax and 2% monopoly license are imposed on locally-produced cigarettes.
A total of 27% duties and taxes are levied on domestically-produced cigarettes.
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