Under the new tax scheme, both local and foreign cigarettes per pack are levied NT$ 11.8 excise cigarette tax, 5% business tax and NT$ 5 Health and Welfare Tax.

• 此一菸税新制不论国产菸或进口菸，每包菸均课徵新台币11.；8元菸品税，5%25营业税，以及新台币5元菸品健康福利捐；