Market & legal data of the tobacco alternative sector in France

12th December 2024: France: The country’s caretaker administration presented an emergency finance bill to the parliament to avoid a shutdown after the country’s government and the 2025 budget bill fell in a no-confidence vote last week. The provisional budget bill contains only a few articles that permit the state to roll over the same taxes levied in 2024 and continue to issue debt. However, it does not permit the introduction of any new taxes. The definitive budget will be voted on later in 2025.
5th December 2024: France: The proposed new taxes on tobacco products and e-liquids for the upcoming year are unlikely to be implemented following the no-confidence vote in the government. This development will lead to the resignation of prime minister Michel Barnier and could result in president Emmanuel Macron appointing a new head of government. The failure to approve next year’s budget has created an unprecedented situation, forcing the government to potentially operate under a provisional budget.
28th November 2024: France: A joint committee composed of deputies and senators approved the 2025 Security Budget Bill, which includes an increase in taxes on heated tobacco products (HTPs), adjusted for projected 2024 inflation rates. The proposed tax rates for HTPs will increase progressively from 2024 to 2027. The tax rate will remain at 51.4% in both 2024 and 2025, increase to 52% in 2026, and further rise to 53% in 2027. The corresponding tariff per 1,000 g will increase from €155.20 in 2024 to €192.30 in 2025, €220.10 in 2026, and €224 in 2027. Similarly, the minimum excise duty per 1,000 g will rise from €1,146.40 in 2024 to €1,267.90 in 2025, €1,319.10 in 2026, and €1,455 in 2027. The proposal also introduces taxation on nicotine pouches, setting an initial excise duty at €22 per 1,000 g. Additionally, the sale of nicotine pouches exceeding a nicotine concentration of 16.6 mg would be prohibited. The excise duty on nicotine pouches is set to increase incrementally, rising to €44 per 1,000 g in 2026 and €66 per 1,000 g in 2027. A joint committee (“commission mixte paritaire”, CMP) can be convened to reach a compromise on a text when it has been voted on in different versions by the two chambers of the parliament. On 2nd December 2024, the text will be submitted for approval to the Senate and the National Assembly.
25th November 2024: France: The Senate has approved an amendment to the 2025 Social Security Budget Bill that introduces a tax on nicotine pouches. The excise duty is set at €22 per 1,000 g, and the marketing of pouches exceeding the 16 mg nicotine limit is prohibited. Pending the possible ban, the excise duty will then have to be gradually increased to reach €44 per 1,000 g in 2026 and €66 per 1,000 g in 2027. Additionally, another amendment was passed to increase the tax on cigarettes. This change will bring forward the price hike for a packet of cigarettes, originally planned for 2027, to 2025. The amendment was proposed by centrist senator Élisabeth Doineau and adopted despite opposition from health minister Geneviève Darrieussecq, who had advocated for a complete ban on nicotine pouches.
6th November 2024: France: The National Assembly Finance Committee is discussing amendments to the 2025 Budget Bill to introduce an excise tax on nicotine pouches and increase the tax rate for heated tobacco products (HTPs). One proposal would introduce an excise tax on nicotine pouches amounting to €22 per kg starting on 1st March 2025, €44 per kg in 2026, and €66 per kg in 2027. Another proposal suggests an excise tax of €10 per kg plus 3% of the retail sale price, starting on 1st January 2025. The amendment for HTPs aims to increase the rate to €155 per kg plus 51.4% of the retail sale price, effective 1st March 2025.
30th October 2024: France: During an interview with the newspaper Le Parisien, minister of health Geneviève Darrieussecq announced an upcoming ban on nicotine pouches, explaining that due to their high nicotine content and popularity among teenagers and young people, a ban will be implemented in order to protect them from excessive consumption. The minister added that the ban text will be published “in the coming weeks”.
29th October 2024: France: On 21st October, the National Assembly began reviewing the revenue section of the 2025 Social Security Budget Bill. Initially set to conclude on 25th October, the debate was extended to 26th October due to 1,500 outstanding amendments. The amendments will now be discussed starting 5th November, coinciding with the review of the bill’s spending section. If there are no further delays, a final vote on the entire budget is expected on 19th November. The bill is expected to introduce excise duties on tobacco products and e-liquids.
25th October 2024: France: A group of independent deputies and representatives from the overseas territories has presented an amendment to the 2025 Budget Bill proposing the transfer of tobacco excise collection in Corsica from the regional administration to France’s national social security system. Currently, tobacco excise duties on Corsican sales are managed by the regional social security system, but under this proposal, Corsica would receive a share of national value-added tax (VAT) revenue instead, aligning with the approach in other decentralised regions. This amendment seeks to decouple Corsica’s regional finances from tobacco sales, providing a more predictable revenue stream and supporting a sustainable public health policy.
25th October 2024: France: As Parliament debates the 2025 Finance and Social Security Financing bills, the Alliance Against Tobacco (ACT) issued a call to action, highlighting key priorities for reducing smoking. The ACT’s recommendations include implementing a minimum annual tobacco tax increase of 10% until 2030, banning flavoured nicotine pouches (which remain partially regulated) and introducing a minimum tax of €0.15 per ml on e-cigarette liquids to better regulate this market and reduce its appeal to non-smokers.
21st October 2024: France: A group of Les Républicains senators has proposed a new bill that aims to establish a clear legal framework for nicotine pouches, addressing the current lack of regulation. The bill includes product restrictions, an excise duty of €22 per kg, labelling and packaging requirements, advertising restrictions, product notification obligations, and restrictions on retail sales. The political party proposing this bill is that of the recently appointed prime minister, Michel Barnier, and holds liberal-conservative views. It could have a significant impact as they are supported by president Macron's party, and there has also been interest from other parties to regulate alternative tobacco products – an example being the disposable vape ban.
18th October 2024: France: The association Alliance Against Tobacco (ACT) has taken legal action against the French government to denounce “the insufficient controls and sanctions” for tobacconists who sell tobacco products to under-18s. This is the first administrative dispute brought against state services regarding the sale of tobacco products, in a country where smoking prevalence is estimated around 34.6%. Retailers are responsible for age checks on buyers, and ACT is asking the state for stronger enforcement of the sanctions foreseen by the law.
14th October 2024: France: The government has presented the Social Security Financing Bill for 2025. For now, no amendments have been proposed to increase the excise duty on heated tobacco products or to introduce an excise duty for e-cigarettes. The 2025 Budget Bill proposal will see a general tax increase and an effort to reduce public expenditure, in order to reduce public deficit.

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