"In our opinion, what the legislator is doing with the tobacco marketplace has signs of discrimination.
We are dealing with a situation where many solutions have been adopted this spring. These included disposable electronic cigarettes, the introduction of very advanced fresh excise duties, fresh product regulations and the marketing of this product. In the autumn, the legislature proposes, in principle, to destruct and prevent the trading of disposable electronic cigarettes. Another example: in spring we are dealing with any regulation of the nicotine sachet market, and in autumn we are again attempting to destruct the nicotine sachet marketplace by banning flavouring additives, which eliminates this category. So we are dealing with an unprecedented level of legal uncertainty, deficiency of dialog and legislative chaos – says Jakub Bińkowski, associate of the board of directors of the Union of Entrepreneurs and Employers (ZPP).
In the opinion of Polish farmers, WHO and EU policies may aim to end tobacco production in Poland
The government is planning further changes to the wellness Protection Act against the consequences of tobacco use. The task is already after consultation, but the growers' environment has serious concerns about it. There is no trace of the comments made by farmers and those submitted by the Ministry of Agriculture and agrarian Development. Polish farmers besides disagree with the policies of the WHO and the EU, which they believe may be moving towards the end of tobacco production in Poland.
On 1 April 2025, amendments to the Act of 20 February 2025 on Excise Tax, the Public wellness Act and any another laws came into force. As a result, excise duties were included, among others, in nicotine sachets, including flavoured sachets. – This draws our attention, due to the fact that it stands in the context of deregulation, which the government communicates towards the business and which besides happens in a way. Unfortunately, this does not apply to the tobacco marketplace at all. And tobacco companies are completely legally operating companies paying taxes in Poland, employing people in Poland, utilizing local suppliers of natural materials specified as tobacco, so this is to the detriment of all participants in this chain," says Jakub Bińkowski.
The more predictability in taxation policy for tobacco products and mostly excise products, the better
According to the Ministry of Agriculture and agrarian Development, Poland is 1 of the largest tobacco producers in the European Union. It's grown for about 9,000 ha. Nearly 600 000 people are associated with the full sector. In addition, the National Centre for Agriculture Support calculated that between January and September 2025 the largest income from agri-food exports to EU countries was brought by tobacco and tobacco products. They amounted to €3.6 billion, an increase of 2% compared to the same period of 2024. Exports to non-Community countries generated revenues of EUR 628 million, an increase of 10% y/y.
– The more predictability in taxation policy towards tobacco products and mostly excise products, the better. We had a certain excise map, according to which there were planned increases in this tax, but spread over time, unsurprising taxpayers. present we are dealing with a legislative roulette, sometimes we are banned from a circumstantial product category, sometimes a ban on the usage of a peculiar kind of additives, sometimes another restrictions on trade, and sometimes a abrupt increase in excise work going beyond what was set in the excise map," says Bińkowski.
First of all, we do not have long-term tobacco contracts, which we have demanded for a long time
The applicable excise work rate from 1 March 2025 for cigarettes per 1000 pieces is PLN 345 plus 32.05 percent of the maximum retail price, for smoking tobacco PLN 260.14 per kilogram plus 32.05 percent of the maximum retail price, for dry tobacco PLN 421.22 per kg, and for nicotine sachets: PLN 150 per kg. Under Law 2026, it will bring further increases in excise duties.
The situation is truly tough. First of all, we do not have long-term tobacco contracts, which we have demanded for a long time, but we could not break through. This is why it is hard to invest in the tobacco industry, to buy machinery. Now they are killing us with regulations, excise duties – says Lech Ostrowski, president of the territory Tobacco Plantation Union in Augustów. – This excise work is besides paid by the first processors who buy this tobacco from us. We may have 13 of them, but in a situation where the excise work would amount to over PLN 1,000, the companies will not be able to pay PLN 300 million to the account as a alleged excise security. And right now, these companies are pulling out. The tobacco buy-out is accelerating due to the fact that companies are stocking for at least a year. However, they say plainly – we will rotation with tobacco – he adds.
