Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Tobacco Tax Rates

Effective January 1, 2008, the Maryland tobacco tax for cigarettes is $2.00 per pack of 20 cigarettes. Other tobacco products (OTP) are subject to a tax rate of 15 percent of the wholesale price. 

Maryland Tobacco Tax Rate Chart
Product Tax Rate
Cigarettes - for pack of at least 11 and not more than 20 $2.00
Cigarettes - for each cigarette in a pack of more than 20 10 cents
Cigarettes - for each cigarette in a package of free sample cigarettes 10 cents
Cigars 70 percent of the wholesale price
Premium Cigars Tax rate remains unchanged at 15 percent of the wholesale price
Other Tobacco Products (OTP) 30 percent of the wholesale price
Effective July 1, 2012.
Federal Rates 

See the Federal Tax and Fee Rate Chart for Tobacco Products on the Alcohol and Tobacco Tax and Trade Bureau Web site.

Links for Tax Rates
Business Tax Types
Tobacco Tax
Tax Information
Tax Rates
  Maryland Cigarette Tax Increase 2008
Download for Adobe Reader Homepage