Tobacco tax

Last updated on April 9, 2024

Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.

A multi-year project was launched to modernize and replace the current paper-based exemption process for tax-exempt sales of tobacco and fuel made on-reserve in B.C. See Tobacco and Fuel Tax Exemption Simplification Project for more details.

The province has strict laws restricting the sale, purchase, possession and transportation of tobacco and does not tolerate illegal or contraband tobaccoOur dedicated investigations unit works with the RCMP, Canada Border Services Agency and other provinces to combat illegal activity and tax evasion. 

Find out what you need to do to:

To learn about the laws for the sale, promotion and use of tobacco, such as prohibiting the sale of tobacco to minors, refer to B.C.’s Tobacco Control Program.

Tobacco tax rates

Find the tax rates for each tobacco product listed below.

Tobacco tax rates

Product

Tax rate effective
July 1, 2021

Cigarettes and
tobacco sticks
32.5 cents per cigarette or tobacco stick
$6.50 per pack of 20
$8.13 per pack of 25
$65.00 per carton of 200
Loose tobacco
(tobacco other than cigarettes, cigars or heated tobacco products)

65 cents per gram
Loose tobacco is taxed by the package, tin, jar, etc. Tax is based on the weight contained therein and is rounded to the nearest cent.

Heated tobacco products 32.5 cents per unit
Cigars 90.5% of the taxable price or the retail price, to a maximum of $7 per cigar
Apply for a permit

You will need a permit if you want to

Contact information

Our hours of operation are Monday through Friday,
8:30 am - 4:30 pm.

(Within Canada and the U.S.A.) Toll Free
1-877-388-4440