The Voice of the

Commonwealth's Counties

VACo Cigarette Tax Toolkit

It’s an excise tax on the sale of cigarettes and roll-your-own tobacco. For cigarettes, the tax amount is 3¢ per cigarette. This equals:

  • 60¢ per pack; or
  • $6 per carton

Tax on roll-your-own tobacco is 10% of the manufacturer’s sale price. This tax applies to cigarettes, to include bidis/beedies,  and roll-your-own tobacco. Cigars, pipe tobacco, and other tobacco products are subject to the tobacco products tax. While roll-your-own tobacco is subject to the cigarette tax, it is treated the same way as the tobacco products tax. You’ll find more information on roll-your-own tobacco in that section. Revenue generated by the cigarette tax and cigarette tax penalties is deposited into the Virginia Health Care