Tobacco excise revenues in the Netherlands declined in 2025, even as authorities continued to raise taxes on cigarettes and smoking tobacco, according to Tobacco Journal .

Receipts fell to €2.55 billion last year, down from nearly €3 billion in 2024, despite a sharp increase in excise duties over recent years. CBS noted that cigarette excise has doubled since 2020, with the minimum tax reaching €7.81 per pack of 20 cigarettes in 2025. Taxes on smoking tobacco have risen even more steeply, tripling to nearly €374 per kilogram.

However, higher taxes have not translated into increased budget revenues, as smoking rates continue to decline. The share of people aged 12 and over who smoke occasionally dropped from around 25% in 2015 to roughly 16% in 2025, while daily smoking fell from 18% to 12%.

Another key factor is the rise in cross-border purchases. According to earlier CBS research, 12% of smokers reported regularly buying tobacco abroad in 2024, more than double the level seen in 2020, while over 40% said they do so occasionally. The statistics office also highlighted a growing shift toward alternatives such as vaping between 2021 and 2023.

The data suggests that while higher excise duties may be contributing to reduced smoking rates, they are also reshaping consumer behaviour in ways that limit tax revenue growth.