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The Health Consequences of Involuntary Exposure to Tobacco Smoke: A Report of the Surgeon General (PDF)

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Nicotine pouches: 0.10/g excise tax (based on filling weight, not nicotine content) Heated tobacco products (THP) and other nicotine products: 0.10/g excise tax From February 2027, the excise rates will increase: Refill containers for e-cigarettes: 0.30/ml excise tax Nicotine pouches and other nicotine products: 0.20/g excise tax THP: 0.20/g excise tax Additionally, starting February 2026, the excise tax for cigarettes will increase to 102.50 per 1,000 pieces plus 25% of the price, with a minimum rate of 166.20 per 1,000 pieces