Department mulls excise tax structure for cigarettes 9 published : 14 Dec 2020 at 06:55 9 A convenience store worker gets cigarettes for a customer. The Excise Department is rushing to determine the tax structure for tobacco. (Photo by Wichan Charoenkiatpakul) The Excise Department is deliberating on the excise tax structure for cigarettes to strike a balance between public revenue, farmers' income, public health and tackling illegal cigarettes. The present tobacco tax structure stipulates a 20% tax rate is applied to the retail price for packs costing up to 60 baht. If the retail price exceeds 60 baht per pack, a 40% tax rate is applied. A flat tax rate of 40% was scheduled to be applied since October 2019, regardless of the retail price.