Price per pack of cigarettes: tax,

The cost of cigarettes in France has been rising consistently over the years, largely due to government efforts to reduce tobacco use.

Manufacturers or importers initially suggest retail prices, taking into account production costs, distribution, profit margins, and required taxes. However, these prices must be approved by French authorities, especially the Directorate General of Customs and Indirect Taxes, to ensure they meet national regulations.

Once approved, the price is fixed nationwide. Tobacco sellers are not allowed to change prices, offer discounts, or run promotions.

The price of a cigarette pack is made up of three main parts: the manufacturer’s share, the retailer’s margin, and government taxes. Manufacturers receive about 15% of the final price, while retailers earn roughly 8% to 10%. The largest portion—around 75% to 80%—comes from taxes.

These taxes include excise duties and value-added tax (VAT), both regularly updated by the government. Excise duty is mainly based on the quantity of tobacco rather than its retail value, using a formula that combines a percentage of the price with a fixed amount per unit. If this calculation falls below a minimum threshold, the minimum tax applies. VAT is also included in the final retail price.

By January 2026, the average cost of a pack of 20 cigarettes in France was around €12.50 to €13, with some brands costing more than €13.50 and cheaper options priced slightly lower. Over the past 20 years, prices have increased significantly—from about €3 in the early 2000s to around €13 today—highlighting France’s long-term policy to discourage smoking.