MOSCOW, July 10 The State Duma has adopted a law providing, in particular, for the annual indexation of excise taxes on tobacco products by 4% over the next three years.
The document introduces changes to the Tax Code aimed at improving the tax system of the Russian Federation. In particular, it establishes an excise tax on pipe, smoking, chewing, sucking, snorting, and hookah tobacco (with the exception of tobacco used as raw material for the production of tobacco products) for 2025 in the amount of 4,657 rubles per kilogram, for 2026 — 4,843 rubles, for 2027 — 5,037 rubles. 
At the same time, the excise tax on tobacco (tobacco products) intended for consumption by heating will be 9,807 rubles per kilogram in 2025, 10,199 rubles in 2026, 10,607 rubles in 2027; and for liquids for electronic nicotine delivery systems — 44 rubles, 46 rubles and 48 rubles per milligram, respectively.
The excise tax rate on cigars in 2025 will be 315 rubles per piece, in 2026 — 328 rubles, in 2027 — 341 rubles; on cigarillos (cigarites), bidis, kreteks — respectively 4,485 rubles, 4,664 rubles and 4,851 rubles per thousand pieces.
For cigarettes and cigarettes, the excise tax rate for 2025 is set at 2,945 rubles per thousand pieces plus 16% of the estimated cost, calculated on the basis of the maximum retail price, but not less than 4,000 rubles per thousand pieces; for 2026 — 3,063 rubles plus 16%, but not less than 4,160 rubles; for 2027 — 3,186 rubles plus 16%, but not less than 4,326 rubles. 
In addition, an excise tax on nicotine raw materials is being introduced: for 2025 in the amount of 2.2 rubles per milligram, for 2026 — 2.3 rubles, for 2027 — 2.4 rubles; for a tobacco-free nicotine-containing mixture for heating — 925 rubles, 962 rubles and 1000 rubles per kilogram, respectively.
When selling such mixtures and liquids for electronic nicotine delivery systems, it is possible to deduct excise tax amounts paid upon the purchase or import of nicotine raw materials actually used for the production of such sold products. In addition, a state duty of 3,500 rubles is being introduced for issuing a registration certificate for a person carrying out transactions with nicotine raw materials.
The law, which contains other changes, will come into force on the date of official publication, with the exception of provisions for which other deadlines are established.