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Table 1 Changes to sales tax on cigarettes in Israel 1995-2013 a

From: Tobacco policy in Israel: 1948–2014 and beyond

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%
  1. aBase upon Israel’s State Revenue Administration’s annual report for the years 2011–2012.
  2. bBetween the years 1952–1995 tobacco taxing was mainly driven by budgetary needs, and fluctuated several times, until coming back to 53%.
  3. ↑Represents an increase in taxation.