Norway's Ministry of Finance (Finansdepartementet) published the country's 2026 excise duty rate schedule on May 1, 2026, confirming a uniform 2.2% uplift of all special excise duties (særavgifter) to track expected price growth. The tobacco and snus rates move with that baseline, lifting the snus duty to NOK 102 per 100 grams and the cigarette duty to NOK 331 per 100 sticks for the 2026 calendar year.
The schedule, dated May 1, 2026, reflects the agreed 2026 budget (Enighet 2026) together with the Revised National Budget 2026 (Revidert nasjonalbudsjett 2026). It sets the per-unit rates that manufacturers, importers and distributors must apply for excise accounting, customs declarations and retail pricing throughout the year, and is published on the regjeringen.no excise rates page.
Which tobacco and nicotine rates change, and by how much?
All tobacco and nicotine product excise rates rise by approximately 2.2% over their 2025 levels, with small deviations caused by rounding of the per-unit amounts. The table below lists the rates that matter for tobacco and nicotine operators.
| Product | Unit | 2025 rate | 2026 rate | Change |
|---|---|---|---|---|
| Cigarettes | per 100 sticks | NOK 324 | NOK 331 | +2.2% |
| Smoking tobacco | per 100 g | NOK 324 | NOK 331 | +2.2% |
| Cigars | per 100 g | NOK 324 | NOK 331 | +2.2% |
| Snus | per 100 g | NOK 100 | NOK 102 | +2.0% |
| Chewing tobacco (skrå) | per 100 g | NOK 132 | NOK 135 | +2.3% |
| Heated tobacco | per 100 g | NOK 324 | NOK 331 | +2.2% |
| E-liquid with nicotine | per 100 ml | NOK 526 | NOK 538 | +2.3% |
| Other nicotine products | per 100 g | NOK 49.70 | NOK 50.79 | +2.2% |
| Cigarette paper | per 100 pcs | NOK 4.96 | NOK 5.07 | +2.2% |
Who must act, and what changes operationally?
Tobacco and snus manufacturers, importers and distributors selling into the Norwegian market must update their excise calculation engines, customs declaration systems and retail price models to the 2026 per-unit rates before their next reporting cycle. The duty is administered by Skatteetaten, the Norwegian Tax Administration, under policy set by Finansdepartementet.
Because the tobacco excise is a specific, per-unit duty rather than an ad valorem percentage, systems must carry the exact NOK amounts from the table, including the rounded figures for snus (NOK 102) and e-liquid with nicotine (NOK 538). Small deviations from the 2.2% headline uplift, such as the snus rate's 2.0% increase, are the result of this rounding and not a separate policy signal.
How does the 2026 rate fit Norway's wider tobacco framework?
Norway's tobacco excise is an autonomous national fiscal measure, not an EEA transposition of Council Directive 2011/64/EU, because fiscal taxes on tobacco sit outside the EEA Agreement. It operates alongside the tobacco control regime under the Tobacco Control Act (tobakksskadeloven) and the new tobacco products regulation (forskrift 27. mars 2026 nr. 526), which entered into force on 30 March 2026 and transposes EU Directive 2014/40/EU (TPD) through the EEA with national stricter rules.
One particularity shapes the e-liquid rate: Norway bans the import and sale of nicotine-containing e-cigarettes and refill liquids under national law. The NOK 538 per 100 ml rate therefore applies to a product category whose placement on the Norwegian market is itself prohibited, making it relevant mainly to enforcement and border-control contexts rather than ordinary retail compliance.
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Verify your product portfolio against the new per-unit rates in the table, confirm that declaration and accounting systems carry the 2026 NOK amounts, and brief pricing and compliance teams ahead of the next excise reporting cycle. Continuous, per-jurisdiction monitoring surfaces these annual rate revisions the moment the Ministry of Finance publishes them.
