The State Duma adopted in the third reading a law that increases excise taxes on wine from May 1, 2024 and on tobacco from January 1, 2024. The amendments increase excise taxes on wine from 34 rubles. per liter up to 108 rubles, for tobacco – from 4,116 rubles. per kg up to 4,448 rubles, follows from the text law.
The bill amends the Tax Code. The document provides for an increase in excise taxes on wine in 2025 to 112 rubles. per liter, in 2026 – up to 116 rubles. The excise tax rate on sparkling wines, according to the amendments, increases from 45 rubles. per liter up to 141 rub. in 2024, in 2025 – up to 147 rubles, in 2026 – up to 153 rubles.
The explanatory note to the bill states that if the law is adopted, budget revenues from wine excise taxes could increase from 11.1 billion rubles. in 2023 to 22.6 billion rubles. in 2024, in 2025, budget revenues are expected to increase to 28.4 billion rubles, in 2026 – to 29.8 billion rubles.
The law provides for an increase in the excise tax on tobacco in 2025 to 4,626 rubles. per kg, in 2026 – up to 4,811 rubles. The excise tax on cigarettes and cigarettes will increase from 2,603 rubles. for 1 thousand pieces plus 16% of the estimated cost, calculated based on the maximum retail price, up to RUB 2,813. for 1 thousand pieces plus 16%. In 2025, the excise tax, taking into account 16%, should increase to 2,926 rubles, in 2026 – to 3,043 rubles.
According to the law, it is also planned to increase excise taxes on tobacco intended for consumption by heating. In 2024, it is proposed to set the excise tax at RUB 9,367. per 1 kg (8,669 rubles in 2023), in 2025 – 9,742 rubles, in 2026 – 10,132 rubles. Finally, excise taxes on liquids for electronic cigarettes are planned to be set at 42 rubles. for 1 ml, in 2025 – 44 rubles, in 2026 – 46 rubles.
Draft amendments to the Tax Code to increase excise taxes on wine and tobacco to the State Duma contributed government. According to the explanatory note, thanks to the increase in excise taxes on wine, tobacco and nicotine-containing products, the budget will receive an additional 39 billion rubles in 2024, 52 billion rubles in 2025, and 59 billion rubles in 2026.