Tobacco User Fee Assessment Formulation by Product Class
2026 Tobacco User Fee Yearly Class Allocation by Product Class
Under Section 919 of the Federal Food, Drug, and Cosmetic Act
| FY 2026 | Revenue Target |
|---|---|
| Full Year | $712,000,000 |
| Per Quarter | $178,000,000 |
| Tobacco Product Class | FY 2026 Est. Taxes from TTB Based on 2024 TTB data 1 | Allocation by Class (Percent) Based on 2024 TTB data 1 | Amount Per Quarter (in dollars) |
|---|---|---|---|
| Cigarettes | $3,217,108,951 | 83.9380% | $149,409,640 |
| Cigars | $520,672,010 | 13.5849% | $24,181,122 |
| Snuff | $54,379,422 | 1.4188% | $2,525,464 |
| Chewing Tobacco | $2,482,311 | 0.0647% | $115,116 |
| Pipe Tobacco | $36,633,065 | 0.9557% | $1,701,146 |
| Roll-Your-Own Tobacco | $1,440,209 | 0.0375% | $66,750 |
| Total | $3,832,715,968 | 99.9996% | $177,999,288 |
| Total 2026 Amount | $711,997,152 |
1 Source: Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, Report Symbol TTB S 5210-12-2024 (14 July 2025) and United States International Trade Commission DataWeb Query (4 Sep 2025)
Additional Resources
- FY 2025 Tobacco Class Allocations by Product Class
- FY 2024 Tobacco Class Allocations by Product Class
- FY 2023 Tobacco Class Allocations by Product Class
- FY 2022 Tobacco Class Allocations by Product Class
- FY 2021 Tobacco Class Allocations by Product Class
- FY 2020 Tobacco Class Allocations by Product Class
- FY 2019 Tobacco Class Allocations by Product Class
- FY 2018 Tobacco Class Allocations by Product Class
- FY 2017 Tobacco Class Allocations by Product Class
- FY 2016 Tobacco Class Allocations by Product Class
- FY 2015 Tobacco User Fee Assessment by Product Class
- User Fees Overview