Summary
RR No. 17-2025 amends Sections 3 and 4 of RR No. 16-2024 on the updated floor price of cigarettes, heated tobacco and vapor products.
CollapseExpand
Key points
- Cigarette floor prices. The floor price is 85.57 for a pack of 20 sticks and 855.68 for a ream of 10 packs. The amounts are built from production or landed cost, 2025 excise tax and 12% VAT.
- Heated tobacco floor price. The floor price for a pack of 20 sticks is 61.47.
- Vapor products floor prices. Nicotine salt pod: 353.18. Freebase or classic nicotine: disposable pod 183.31, prefilled pod 174.89, disposable device 198.18.
- Use of floor prices. The costs rely on sworn statements of manufacturers or importers. The floor prices serve only as a reference for taxation when no other document shows an actual price higher than the floor price.
- Penalties. Selling tobacco products below the combined excise and VAT is prohibited. Under Section 145(C) of the NIRC, the seller is fined not less than ten (10) times the excise plus VAT due, and not less than ₱200,000.00 nor more than ₱500,000.00, and jailed for not less than four (4) years but not more than six (6) years.
Who is affected
- Manufacturers, importers and sellers of cigarettes, heated tobacco and vapor products
Deadlines and effectivity
- Issued July 18, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.