Tobacco & Cigarette State Excise Tax for 2025

Tobacco and cigarette taxes are constantly changing.

Compare the current tobacco and cigarette tax by state, find out which state has the highest tax rate, and learn more about what those tax revenues are commonly used for.

For more information about:

• General state information
• Tobacco directory by state map
• License information
• Cigarette & tax stamp information
• PACT Act reporting

View this document compiled by the Federation of Tax Administrators Tobacco Tax Section.

Plus, download our 2025 State Excise Tax Rate Info Table to view large/premium cigars, little cigars, chewing tobacco, smoking tobacco, and snuff rates.

Let’s get started!

Tobacco and Cigarette Tax by State

This analysis is intended solely for informational purposes and should not be considered tax advice or used for calculating tobacco and cigarette taxes.

Federal Tobacco and Cigarette Taxes

States aren’t the only jurisdictions that levy excise taxes on cigarettes and tobacco products. Some counties and cities also add their own taxes. Federal taxes are collected too.

Here are the current federal cigarette and tobacco tax rates:

Cigarettes: $1.01 / 20-pack

Large Cigars: $.4026 / cigar

Little Cigars: $1.01 / 20-pack

Chewing Tobacco: $0.5033 / lb

Pipe Tobacco: $2.8311 / lb

Snuff: $1.51 / lb

RYO Tobacco: $24.78 / lb

What is Tobacco and Cigarette Tax Revenue Used For?

Revenues collected from cigarette and tobacco taxes are used for a variety of purposes depending on the jurisdiction. Some states spend a portion of the revenue on smoking and tobacco use prevention programs.

The revenue from federal taxes has also been used to fund programs like the Children’s Health Insurance Program (CHIP).

Some of the tax revenue may also be used for large capital projects.

Which State has the Highest Tax Rate?

The jurisdiction with the highest tax rate on cigarettes is currently New York at $5.35 for a pack of 20. Washington D.C. is the second highest at $5.03/20-pack.

Comparing tax rates for other tobacco products is difficult as some states levy a per-unit rate, and others take a percentage of wholesale or manufacturer prices.

Vermont has one of the highest rates for cigars at 92% of the wholesale price or up to $4.00 a cigar, depending on the cigar’s category.

Massachusetts has one of the highest tax rates on moist snuff, at 210% of the manufacturer’s sale price. Connecticut is right up there, at $3.00/oz.

Which State has the Lowest Tax Rate?

Missouri has the lowest tax rate on cigarettes at $0.17 for a 20-pack. The next lowest is Georgia at $0.37/20-pack.

This analysis is intended for informational purposes only and is not tax advice.  For tax advice, consult your tax adviser. See the full disclaimer here.