Cigarette Tax by Province: Fourth Quarter 2026
Key takeaways
In the fourth quarter of 2026 the total government tax on a carton of 200 cigarettes runs from $75.87 in Ontario to $107.72 in the Northwest Territories among ten jurisdictions we confirmed. Compared with a year earlier, the only change in these rates is the federal excise step of 1 April 2026, which added $0.76 per carton and lifted totals by 0.7% to 1.0%.
This is the snapshot for the fourth quarter of 2026, as of 27 October. The main index page explains the method: each figure is the government tax in a carton of 200 cigarettes, not a shelf price. The index sets the average of the ten jurisdictions at 100.
Tax per carton and index, Q4 2026
| Jurisdiction | Provincial tax | Total with federal excise | Index (average = 100) | Total a year earlier | Change |
|---|---|---|---|---|---|
| Ontario | $36.95 | $75.87 | 79.0 | $75.11 | +1.0% |
| Quebec | $37.80 | $76.72 | 79.9 | $75.96 | +1.0% |
| Saskatchewan | $58.00 | $96.92 | 101.0 | $96.16 | +0.8% |
| Nova Scotia | $59.04 | $97.96 | 102.1 | $97.20 | +0.8% |
| Alberta | $60.00 | $98.92 | 103.1 | $98.16 | +0.8% |
| Manitoba | $60.00 | $98.92 | 103.1 | $98.16 | +0.8% |
| Prince Edward Island | $60.00 | $98.92 | 103.1 | $98.16 | +0.8% |
| British Columbia | $65.00 | $103.92 | 108.3 | $103.16 | +0.7% |
| Newfoundland and Labrador | $65.00 | $103.92 | 108.3 | $103.16 | +0.7% |
| Northwest Territories | $68.80 | $107.72 | 112.2 | $106.96 | +0.7% |
The ten-jurisdiction average is $95.98 per carton, up 0.8% from $95.22 a year earlier. Federal excise is $38.92 per carton now and was $38.16 in the fourth quarter of 2025.
Reading the changes
Since the third quarter of 2026: no change. The federal rate has stood at $0.97299 per 5 cigarettes since 1 April 2026.
Since the fourth quarter of 2025: the only movement is the federal step of $0.76 per carton, from the April 2026 adjustment. It is the same dollar amount everywhere, so it matters more in percentage terms where provincial tax is low: +1.0% in Ontario and Quebec, +0.7% in the territories and provinces at the top. The provincial rates with known effective dates (Ontario 2018, Saskatchewan 2022, Alberta 2024, Manitoba 2019, British Columbia 2021, Newfoundland and Labrador 2021, Northwest Territories 2022, Quebec 2023, Nova Scotia 2020) all pre-date the year-ago comparison. For Prince Edward Island the Act we read does not give an effective date for its 30 cent rate, so we assume no change in the past year. That is an assumption.
What this page cannot tell you
The figures are policy, not prices. Quebec’s and Nova Scotia’s rates are the latest ones we could read in official bulletins, and either province may have changed its rate since. New Brunswick, Yukon and Nunavut are not included because their rate pages were not readable. Rates and sources are listed on the tax rates page, and the same data in rank order is on the cheapest province page. For the longer record see price history.
Figures are estimates for planning. Actual prices and taxes vary by seller and date. Read the full disclaimer.
Frequently asked questions
Is this a retail price index?
No. It is built from tax rates: federal excise plus provincial or territorial tobacco tax per carton. Retail prices also include the manufacturer's price, margins and sales tax, and we found no official series of them.
Why is the quarter not complete?
The page was reviewed on 27 October 2026, partway through the fourth quarter. It shows the rates in force on that date and will be refreshed when the quarter closes.
What changed since the third quarter?
Nothing in the rates we track. The federal duty last changed on 1 April 2026, and none of the provincial rates with a known date changed after 2024.
Sources
- Excise duty rates — Canada Revenue Agency. Accessed October 27, 2026.
- Ontario: tobacco tax rates — Ontario Ministry of Finance. Accessed October 27, 2026.
- Quebec: Information Bulletin 2023-2 — Ministère des Finances du Québec. Accessed October 27, 2026.
- Nova Scotia: Tax Information Bulletin 5107 — Government of Nova Scotia. Accessed October 27, 2026.
- Prince Edward Island: Tobacco Tax Act — Government of Prince Edward Island. Accessed October 27, 2026.