Table 1 Changes to sales tax on cigarettes in Israel 1995-2013 a
Year | Direction | Tax basis | Percentile tax | Fixed tax (NIS per 1000 cigs) | But not less than (NIS per pack of 20 cigs) | Total % of tax out of purchase price |
|---|---|---|---|---|---|---|
1952 b | ↑ | Consumer price | 53% | |||
1995 | ↑ | 53% | 37.5 | |||
September 1996 | ↑ | 53% | 41.42 | |||
December 1996 | ↑ | 55% | 43.75 | |||
April 2002 | ↑ | 58% | 55.1 | 71.8% (based on the price of Marlboro cigs) | ||
December 2004 | ↑ | 59% | 62.5 | 5 | 72.3% | |
June 2005 | ↑ | 62% | 49.49 | 6.2 | 72.6% | |
May 2009 | ↑ | 63% | 62.5 | 8 | 74.4% | |
June 2009 | - | wholesale price (consumer price + VAT) | 225.7% | 203.5 | 8 | 74.4% |
July 2009 | - | 231.7% | 194 | 8 | 74.4% | |
July 2010 | ↑ | 260.6% | 214.5 | 9.5 | 75.7% (based on the calculated price of Time and Marlboro cigs) | |
July 2012 | ↑ | 278.6% | 274.5 | 12.17 | 78.97% | |
May 2013 | ↑ | 270% | 391.5 | 15 | 80.13% |