Government of Nova Scotia, Canada
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Use the Services Directory to quickly access information on all of the services provided by the NS Department of Finance and Treasury Board.

Tobacco & Fuel

The Nova Scotia Revenue Act and regulations prescribes taxes on the purchase of tobacco in the province.

These taxes are administered on behalf of the Minister of Finance and Treasury Board by Service Nova Scotia and Municipal Relations.

Provincial Tax Commission Bulletin 5079 (PDF)

 

Tobacco Tax Rates
Tobacco ProductCurrent Tax Rate

Cigarettes and pre-proportioned tobacco sticks

  • Individual
  • Carton of 200

 

  • 23.52¢ / cigarette
  • $47.04 / carton
Fine Cut: Per Gram22.0¢ / gram
Cigars: Individual56% of the retail selling price
(manufacturer's or importer's)
Other forms of tobacco14.52¢ / gram


Motive Fuel Tax Rates

Motive fuels (gasoline and diesel) are fuels used to power gasoline and diesel engines and are taxed by both the federal and provincial governments.  The tax rates are applied per litre of fuel, regardless of the price per litre.

Motive Fuel Tax Rates
FuelTax Per Litre
Gasoline    15.5¢
Diesel15.4¢
Propane7.0¢
Aviation Fuel2.5¢
Marine Fuel1.1¢

Applicable HST

In Nova Scotia, the Harmonized Sales Tax (HST) applies to taxable motive fuel. Businesses are entitled to an input tax credit on the HST paid on motive fuel purchases and consumption.

Exemptions and Refunds

For information on provincial motive gasoline and diesel fuel tax exemptions, rebates and refunds, please visit the Nova Scotia Provincial Tax Commission.

Tobacco and Fuel

Orange ClockFor More Information

Philip Hatheway
Policy Analyst
Tel:  902.424.8369

The Nova Scotia Provincial Tax Commission administers Nova Scotia fuel and tobacco taxes.

Tel:  902.424.6300
Toll-Free:  1.800.565.2336