Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.
The province has strict laws restricting the sale, purchase, possession and transportation of tobacco and does not tolerate illegal or contraband tobacco. Our 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.
Find the tax rates for each tobacco product listed below.
Tax Rate Effective
Tax Rate Effective January 1, 2020
|27.5 cents per cigarette or tobacco stick
$5.50 per pack of 20
$6.88 per pack of 25
$55.00 per carton of 200
|29.5 cents per cigarette or tobacco stick
$5.90 per pack of 20
$7.38 per pack of 25
$59.00 per carton of 200
(Tobacco other than cigarettes and cigars)
|37.5 cents per gram||39.5 cents per gram|
|Cigars||90.5% of the taxable price or the retail price, to a maximum of $7 per cigar||90.5% of the taxable price or the retail price, to a maximum of $7 per cigar|
Last revised: December 4, 2019