Finland: The parliament
has published the adopted
government bill on tobacco taxes with some changes. If signed by the president, non-liquid smokeless nicotine products, such as nicotine pouches, would be subject to a 10% ad valorem tax and a unit tax of €0.10 per g as of 1st January 2024. The minimum tax for such products is set to be €0.14 per g. For nicotine pouches released for consumption on or after 9th October 2023, the tax will apply as of 1st July 2024. Additionally, the bill covers liquid smokeless nicotine products, which would be taxed at a rate of €0.30 per ml. This change
prepares for the possibility that liquid smokeless nicotine products will eventually enter the Finnish market. The parliament’s Information Service has confirmed to TobaccoIntelligence that such products could be, for example, nicotine-containing gel products and nicotine-containing mouth sprays. The bill does not impose changes to the taxation of e-liquids and heated tobacco.