Per unit tax

The Bulgarian Parliament has passed legislation under which the excise tax on cigarettes will go up in 2017, also increasing consumer costs.

The current tax is BGN 70 per 100 pieces (the "specific excise"), plus 38% of the sale price (the so-called "ad valorem excise duty"), but its minimum total value is BGN 161 per 1000 pcs (EUR 82.2).