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.