Smoking rate: remuneration
Verified 05 August 2025 - Directorate of Legal and Administrative Information (Prime Minister)
A tobacco dealer is remunerated by means of a gross discount on the retail price of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco for rolling cigarettes, etc.).
Mainland France
A tobacco dealer is a shopkeeper who sells retail of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco for rolling cigarettes, other smoking tobacco, snuff, and chewing tobacco).
He can carry out other activities: coffee, restaurant, press, etc.
The turnover of the tobacco supplier, called "CA tabac", corresponds to the share of its total turnover derived exclusively from the sale of tobacco products.
This tobacco CA includes, in addition to the remuneration of the debtor, all of the duties and taxes payable on the retail sale of tobacco products.
Gross Discount
The tobacco dealer shall be remunerated by means of gross discount granted by suppliers on the sale of tobacco products.
The supplier withholds a percentage of the amount of deliveries of all tobacco products (cigars, cigarillos, cigarettes, etc.).
The gross discount rate is 10.29% in mainland France.
Please note
this gross rebate consists of the net rebate, the license fee and the contribution to RAVGDT: titleContent.
Net Discount
A net discount of 8.35% is granted directly by the supplier on the invoice for tobacco deliveries.
Example :
A cigar sold €15 is invoiced €13.7775 either €13.77, (8.35% of €15) to the debtor. The €1.2225 The remainder is paid by the provider to the authority that collects the license fee and the pension contribution.
Please note
The amount of the net rebate is now theplate (the basis) from which theIFA (end-of-service allowance) for terminations between 2023 and 2027.
The license fee is levied by the supplier on the tobacco delivered to the debtor.
It shall be collected by the supplier by the 10th of each month, on the basis of a declaration of the quantities delivered to the debtor during the preceding month. This declaration shall be transmitted by electronic means to the administration.
The license fee is 1.78% "Tobacco CA."
The RAVGDT: titleContent is a mandatory additional pension plan.
The contributions of the managers of ordinary tobacco outlets are equal to 1.555% the gross rebate for tobacco products.
These contributions are levied directly by the administration on the withholding tax paid by suppliers on the amount of deliveries.
Warning
Point redemptions and individual contributions are not permitted.
New flat-rate support
Which tobacco outlet can benefit from the flat-rate support?
The conditions are different depending on the permanent or seasonal activity of the tobacco flow.
Permanent tobacco flow
In order to benefit from the aid, the tobacco turnover (of year N-1) of the debtor must be between €50,000 and €400,000.
Seasonal tobacco flow
In order to benefit from the aid, the tobacco turnover (of year N-1) of the debtor must be between €50,000 and €200,000.
What is the amount of the flat-rate support?
The amount of aid differs according to the permanent or seasonal nature of the tobacco flow and depending on where it is located.
Permanent tobacco flow
General case
If the tobacco flow is permanent and located in a municipality of more than 5,000 inhabitants (outside the rural revitalization area or priority district of the city), the amount of student aid is €2,500.
Municipality of less than 5,000 inhabitants
If the permanent tobacco outlet is located in a municipality of less than 5 000 inhabitants, the aid shall be €5,000.
Zone France ruralités (ZFRR) or district prioritaire de la ville (QPV)
If the permanent tobacco flow is located in a zone France ruralités revitalization (ZFRR) or in a priority area of the city (QPV), the aid amounts to €5,000.
Derogating case
The amount of the aid shall be €1,000 if the tobacco supplier has the following two criteria:
- It has benefited from the aid for the previous reference year
- For the reference year, it fell by 10% with respect to the threshold of €50,000, or an increase in 10% with respect to the threshold of €400,000.
This derogation is only due for one year.
Seasonal tobacco flow
For seasonal tobacco, the amount of the flat-rate support shall be €1,500.
How do I apply for lump sum support?
The tobacco supplier shall submit an application in accordance with the template set by the administration on the GIMT online service (“ Computerized management of the Tobacco Monopoly »).
Before March 15 the following year, the debtor signs a certificate of honor indicating his commitment to diversify his activity. This attestation is pre-filled and signed electronically, available on the GIMT platform.
Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)
FYI
Exceptionally, for the year 2024, an additional period for the submission of planned aid applications is open until September 10, 2025.
When is the aid paid to the tobacco supplier?
The tobacco supplier applying for aid for year N-1 shall receive the aid payment in the following six-month period.
The amount is paid in one installment.
Example :
If the debtor applies for support for his activity in 2024, the amount will be paid to him during the 1er half-year 2025.
Exceptional aid for a reduction in tobacco turnover
Which tobacco outlet can benefit from the exceptional support aid for a drop in turnover?
The tobacco flow must meet the following 3 conditions:
- Annual turnover (tobacco turnover) between €50,000 and €400,000
- Change in turnover between the half-year of year N and the same half-year of year N-1 lower by at least 20% in relation to the evolution of the national turnover between year N-1 and year N-2
- Established in a municipality in which the tobacco turnover of all outlets follows the same trend over the period considered
What is the amount of exceptional support?
The amount of aid represents 1% tobacco turnover for the half-year of year N in question, up to €3,000 per semester.
How do I apply for exceptional support?
The tobacco dealer must complete and sign a sworn certificate indicating his identifiers.
The following template can be used:
The certificate must be sent to:
- no later than 1er August of year N for the 1er semester,
- and no later than 1er February of the year N+1 for the 2e semester.
The tobacco dealer must send it to the following mailing address:
Who shall I contact
Customs and Indirect Duties Branch (CDIB)
By mail
General Directorate of Customs and Indirect Duties
Office of Indirect Contributions (FID3)
Tobacco Section
11, rue des Deux Communes
93558 Montreuil Cedex
When is the aid paid to the tobacco outlet?
The tobacco supplier who applies for aid for a six-month period shall receive the aid payment during the thirde month following the calendar semester of the application.
The amount is paid in one installment.
Corsica
A tobacco dealer is a shopkeeper who sells retail of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco for rolling cigarettes, other smoking tobacco, snuff, and chewing tobacco).
He can carry out other activities: coffee, restaurant, press, etc.
The turnover of the tobacco supplier, called "CA tabac", corresponds to the share of its total turnover derived exclusively from the sale of tobacco products.
This tobacco CA includes, in addition to the remuneration of the debtor, all of the duties and taxes payable on the retail sale of tobacco products.
Gross Discount
The tobacco dealer shall be remunerated by means of gross discount granted by suppliers on the sale of tobacco products.
The supplier withholds a percentage of the amount of deliveries of all tobacco products (cigars, cigarillos, cigarettes, etc.).
The gross discount rate is 10.831% in Corsica.
Please note
This gross rebate consists of the net rebate, the license fee and the RAVGDT: titleContent.
Net Discount
A net discount of 8.789% for tobacco products is paid on invoice by the supplier.
Example :
A cigar sold €15 is invoiced €13.5618 either €13.56, (8.789% of €15) to the debtor. The €1.4382 The remainder is paid by the provider to the authority that collects the license fee and the pension contribution.
Please note
The amount of the net rebate is now theplate (the basis) from which theIFA (end-of-service allowance) for terminations between 2023 and 2027.
The license fee is levied by the supplier on the tobacco delivered to the debtor.
It shall be collected by the supplier by the 10th of each month, on the basis of a declaration of the quantities delivered to the debtor during the preceding month. This declaration shall be transmitted by electronic means to the administration.
The rate of the license fee is 1.874% "Tobacco CA."
The RAVGDT: titleContent is a mandatory additional pension plan.
The contributions of the managers of ordinary tobacco outlets are equal to 1.643% the gross rebate for tobacco products.
These contributions are levied directly by the administration on the withholding tax paid by suppliers on the amount of deliveries.
Warning
Point redemptions and individual contributions are not permitted.
New flat-rate support
Which tobacco outlet can benefit from the flat-rate support?
The conditions are different depending on the permanent or seasonal activity of the tobacco flow.
Permanent tobacco flow
In order to benefit from the aid, the tobacco turnover (of year N-1) of the debtor must be between €50,000 and €400,000.
Seasonal tobacco flow
In order to benefit from the aid, the tobacco turnover (of year N-1) of the debtor must be between €50,000 and €200,000.
What is the amount of the flat-rate support?
The amount of aid differs according to the permanent or seasonal nature of the tobacco flow and depending on where it is located.
Permanent tobacco flow
General case
If the tobacco flow is permanent and located in a municipality of more than 5,000 inhabitants (outside the rural revitalization area or priority district of the city), the amount of student aid is €2,500.
Municipality of less than 5,000 inhabitants
If the permanent tobacco outlet is located in a municipality of less than 5 000 inhabitants, the aid shall be €5,000.
Zone France ruralités (ZFRR) or district prioritaire de la ville (QPV)
If the permanent tobacco flow is located in a zone France ruralités revitalization (ZFRR) or in a priority area of the city (QPV), the aid amounts to €5,000.
Derogating case
The amount of the aid shall be €1,000 if the tobacco supplier has the following two criteria:
- It has benefited from the aid for the previous reference year
- For the reference year, it fell by 10% with respect to the threshold of €50,000, or an increase in 10% with respect to the threshold of €400,000.
This derogation is only due for one year.
Seasonal tobacco flow
For seasonal tobacco, the amount of the flat-rate support shall be €1,500.
How do I apply for lump sum support?
The tobacco supplier shall submit an application in accordance with the template set by the administration on the GIMT online service (“ Computerized management of the Tobacco Monopoly »).
Before March 15 the following year, the debtor signs a certificate of honor indicating his commitment to diversify his activity. This attestation is pre-filled and signed electronically, available on the GIMT platform.
Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)
FYI
Exceptionally, for the year 2024, an additional period for the submission of planned aid applications is open until September 10, 2025.
When is the aid paid to the tobacco supplier?
The tobacco supplier applying for aid for year N-1 shall receive the aid payment in the following six-month period.
The amount is paid in one installment.
Example :
If the debtor applies for support for his activity in 2024, the amount will be paid to him during the 1er half-year 2025.
Exceptional aid for a reduction in tobacco turnover
Which tobacco outlet can benefit from the exceptional support aid for a drop in turnover?
The tobacco flow must meet the following 3 conditions:
- Annual turnover (tobacco turnover) between €50,000 and €400,000
- Change in turnover between the half-year of year N and the same half-year of year N-1 lower by at least 20% in relation to the evolution of the national turnover between year N-1 and year N-2
- Established in a municipality in which the tobacco turnover of all outlets follows the same trend over the period considered
What is the amount of exceptional support?
The amount of aid represents 1% tobacco turnover for the half-year of year N in question, up to €3,000 per semester.
How do I apply for exceptional support?
The tobacco dealer must complete and sign a sworn certificate indicating his identifiers.
The following template can be used:
The certificate must be sent to:
- no later than 1er August of year N for the 1er semester,
- and no later than 1er February of the year N+1 for the 2e semester.
The tobacco dealer must send it to the following mailing address:
Who shall I contact
Customs and Indirect Duties Branch (CDIB)
By mail
General Directorate of Customs and Indirect Duties
Office of Indirect Contributions (FID3)
Tobacco Section
11, rue des Deux Communes
93558 Montreuil Cedex
When is the aid paid to the tobacco outlet?
The tobacco supplier who applies for aid for a six-month period shall receive the aid payment during the thirde month following the calendar semester of the application.
The amount is paid in one installment.
Who can help me?
Find who can answer your questions in your region
Section 56 AJ of Schedule 4: Remission Rates and License Fee
Indirect contributions and miscellaneous taxes
Retail selling prices of tobacco products in Corsica (discount rate)
Excise duty on tobacco products: amount and calculation
Retirement Contribution Rate (RAVGDT)
New IFA (end-of-service allowance) scheme for terminations between 2023 and 2027
List for 2024 of the departments defined as being in difficulty
Ministry of Economy
General Directorate of Customs and Indirect Duties
Directorate General of Customs and Indirect Duties
