Cigarette Prices and Tobacco Taxes in Canada
Key takeaways
Part of every pack price is tax. From 1 April 2026 federal excise duty is $0.97299 per 5 cigarettes, about $38.92 per carton of 200, and each province or territory adds its own tobacco tax. Provincial tax per carton ranges from $36.95 in Ontario to $68.80 in the Northwest Territories among the rates we could confirm.
From 1 April 2026, federal excise duty on stamped cigarettes is $0.97299 per 5 cigarettes, which comes to about $38.92 on a carton of 200. Every province and territory then adds its own tobacco tax, so what you pay depends on where you buy. This section explains the layers in a pack price and links to rates, comparisons and calculators.
Start here
- Which province is cheapest? The province-by-province comparison ranks provincial tax, and cheapest province for cigarettes answers the question directly. For one province, see Ontario, Alberta, British Columbia or Quebec, and why Quebec cigarettes are cheaper.
- What is the rate? Tobacco tax rates in Canada and the cigarette tax breakdown calculator. Vapes are on vape tax in Canada.
- What does it cost me? The cost of smoking calculator, the household smoking cost calculator and the quit-smoking savings calculator.
- Federal duty over time. How the federal excise duty has changed since 2022.
- Over time and by quarter. Cigarette price history, the price index and tax revenue by province.
- Travelling with tobacco. How much tobacco you can bring into Canada and the duty-free allowance calculator.
What is in the price of a pack
The price on the shelf stacks several layers. The manufacturer’s price is only the first. Federal excise duty goes on top, then a provincial or territorial tobacco tax, then sales tax.
The federal duty on stamped cigarettes has been $0.97299 per 5 cigarettes (or fraction of 5) since 1 April 2026. A carton of 200 is 40 groups of 5, so the federal duty comes to about $38.92 a carton. The Canada Revenue Agency adjusts the rate each 1 April using the Consumer Price Index.
Each province and territory sets its own rate per cigarette. The table below shows the rates we could confirm on official pages, converted to a carton of 200.
Tobacco tax per carton, by jurisdiction
| Province or territory | Provincial tax per cigarette | Provincial tax per carton | Plus federal excise | In effect since |
|---|---|---|---|---|
| British Columbia | $0.325 | $65.00 | $103.92 | 2021-07-01 |
| Alberta | $0.3 | $60.00 | $98.92 | 2024-03-01 |
| Saskatchewan | $0.29 | $58.00 * | $96.92 | 2022-03-24 |
| Manitoba | $0.3 | $60.00 | $98.92 | 2019-06-30 |
| Ontario | $0.18475 | $36.95 * | $75.87 | 2018-03-29 |
| Quebec | $0.189 | $37.80 * | $76.72 | 2023-02-09 |
| New Brunswick | $0.2552 | $51.04 * | $89.96 | 2017-02-01 |
| Nova Scotia | $0.2952 | $59.04 * | $97.96 | 2020-02-26 |
| Prince Edward Island | $0.3 | $60.00 * | $98.92 | |
| Newfoundland and Labrador | $0.325 | $65.00 * | $103.92 | 2021-06-01 |
| Yukon | $0.37 | $74.00 * | $112.92 | 2026-01-01 |
| Northwest Territories | $0.344 | $68.80 * | $107.72 | 2022-08-01 |
| Nunavut | $0.4 | $80.00 * | $118.92 | 2025-03-12 |
Federal excise duty is $38.92 per carton of 200 cigarettes from 2026-04-01 (calculated from $0.97299 per 5 cigarettes). * Carton figure calculated from the per-cigarette rate. Sales taxes are not included.Download the table (CSV).
Why the same pack costs different amounts
The federal duty is the same everywhere, so the gap between provinces comes from the provincial tax, the seller’s price and sales tax. Among the provinces we confirmed, the provincial tax alone differs by more than $30 a carton, from $36.95 in Ontario to $68.80 in the Northwest Territories.
Taxes on vaping products
The federal vaping duty is $1.12 per 2 mL (or fraction) for the first 10 mL of liquid, then $1.12 per 10 mL (or fraction) above that, in effect since 1 July 2024. The same amount is charged again in specified provinces and territories: Ontario, Quebec, Nova Scotia, New Brunswick, Manitoba, Prince Edward Island, Alberta, Yukon, the Northwest Territories and Nunavut. We have not covered provincial vaping taxes yet.
What we could not confirm
We did not find an official, current series of average retail cigarette prices by province, and we do not copy prices from retailer websites or blogs. The table covers only provinces whose rates we could read on an official page. For your own cost, enter your own pack price in the cost of smoking calculator.
Related rules
Federal duty and packaging rules are explained in federal smoking laws, and recent rate changes are logged on the law changes page.
In this section
Figures are estimates for planning. Actual prices and taxes vary by seller and date. Read the full disclaimer.
Frequently asked questions
Why do cigarette prices differ between provinces?
Each province or territory sets its own tobacco tax per cigarette, on top of the federal excise duty that applies everywhere, and the sellers' prices and sales taxes also differ.
When does federal excise duty change?
Federal excise duty rates on stamped tobacco products are adjusted every year on 1 April based on changes to the Consumer Price Index.
Are vapes taxed too?
Yes. The federal vaping duty is $1.12 per 2 mL for the first 10 mL of vaping liquid and $1.12 per 10 mL above that, effective 1 July 2024, and an additional duty at the same rate applies in specified provinces and territories.
Sources
- Excise duty rates (tobacco and vaping duty rates) — Canada Revenue Agency. Accessed October 31, 2026.
- EDN105: adjusted rates of excise duty on tobacco products effective April 1, 2026 — Canada Revenue Agency. Accessed October 31, 2026.
- EDN82: calculation of the vaping duty — Canada Revenue Agency. Accessed October 31, 2026.
- British Columbia: tobacco tax — Government of British Columbia. Accessed October 31, 2026.
- Alberta: tax and levy rates — Government of Alberta. Accessed October 31, 2026.
- Saskatchewan: tobacco tax — Government of Saskatchewan. Accessed October 31, 2026.
- Manitoba: tobacco tax — Government of Manitoba. Accessed October 31, 2026.
- Ontario: tobacco tax rates — Government of Ontario. Accessed October 31, 2026.
- Newfoundland and Labrador: tobacco tax — Government of Newfoundland and Labrador. Accessed October 31, 2026.
- Northwest Territories: tobacco tax — Government of the Northwest Territories. Accessed October 31, 2026.