MBABANE – The Minister of Finance, Neal Rijkenberg, has announced amendments to the Alcohol and Tobacco Levy Amendment Act of 2025, which will see higher levy rates and broader definitions of tobacco products, starting September 1, 2025.
Under the revised levy structure, imported tobacco products will see an increase from 7% to 12%, while imported alcoholic beverages of all kinds excluding traditional beer will rise from 7% to 10%. Locally manufactured tobacco products will also experience a steep hike from 2% to 12%.
However, locally manufactured alcoholic beverages, apart from traditional beer, will remain unchanged at 2%.
The amendment also expands the definition of tobacco products to include a wide range of items and consumption methods. According to the Act, tobacco products now cover “any products consisting wholly or partly of tobacco leaves or any extract, including but not limited to cigars, e-cigarettes, cheroots, cigaritos, pipe tobacco, snuff, and any other product intended for use by smoking, inhalation, chewing, sniffing, sucking or any other means of consumption.” The definition further includes cigarette papers, tubes, and filters used in conjunction with tobacco products.
Rijkenberg said the adjustments were part of the government’s ongoing efforts to regulate the consumption of alcohol and tobacco, while also boosting revenue collection.
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