Tobacco flow: remuneration

Verified 05 February 2026 - Entreprendre Service Public / (Prime Minister)

A tobacco dealer is remunerated through a gross discount on the retail selling price of tobacco products (cigarettes, cigars, cigarillos, fine-cut tobacco for rolling cigarettes, etc.).

Please note

From 2026, the rebate rates, the license fee and the pension contribution rate are identical in mainland France and 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, known as "tobacco", corresponds to the share of its total derived exclusively from the sale of tobacco products.

This tobacco comprises, in addition to remuneration of the debtor, all the duties and taxes payable on the retail sale of tobacco products.

There are two types of discounts granted to the debtor by the suppliers: a gross discount and a net discount.

Gross discount

The tobacco dealer shall be remunerated through a 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%.

This gross rebate consists of the net rebate, the license fee and the RAVGDT: titleContent.

The rebate and aid slip is a document whereby the administration informs each tobacco supplier of the net rebate amount applied each month by the approved suppliers.

Warning  

The delivery note is now dematerialized since 1er October 2025. It is available in the manager's personal space on the digital platform GIMT: titleContent (except for the debits of municipalities located in the ‘white zone’ which may request it in paper form).

Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)

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% from €15) to the debtor. The €1.2225 The remainder is paid by the supplier to the authority which collects the license fee and the pension contribution.

The amount of the net rebate is now the plate on the basis of which theIFA (termination indemnity) for terminations between 2023 and 31 December 2027.

The rebate and aid slip is a document whereby the administration informs each tobacco supplier of the net rebate amount applied each month by the approved suppliers.

Warning  

The remittance note is dematerialized since 1er October 2025. It is available in the manager's personal space on the digital platform GIMT: titleContent (except for the debits of municipalities located in the ‘white zone’ which may request it in paper form).

Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)

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 forwarded by electronic means to the administration.

The license fee is 1.78% tobacco.

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 advance paid by suppliers on the amount of deliveries.

Warning  

Point redemptions and individual contributions are not allowed.

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 the location of the tobacco flow.

Permanent tobacco flow

General scenario

If the tobacco outlet is permanent and located in a municipality with 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 neighborhood of the city (QPV), the aid amounts to €5,000.

Derogating cases

The amount of aid shall be €1,000 if the tobacco dealer has the following two criteria:

  • It has benefited from the aid for the previous reference year
  • The reference year saw a decrease of 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 model 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 certificate is pre-filled and signed electronically, available on the GIMT platform.

The certificate must be provided once for all applications from the same debtor in the period 2023 to 2027.

Access the Computerized Management Platform of the Tobacco Monopoly (GIMT)

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 months.

The amount is paid in a single installment.

Example :

If the debtor applies for support for his activity in 2025, the amount will be paid to him during the 1er semester 2026.

Exceptional aid for a reduction in turnover of tobacco throughput

Which tobacco outlet can benefit from the exceptional support aid for a drop in turnover?

The tobacco flow must have the following 3 conditions:

  • annual (tobacco) 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 level 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 the year N in question, up to €3,000 by semester.

How do I request exceptional support?

The tobacco dealer must complete and sign a sworn certificate indicating his identifiers.

The following template can be used:

Certification of Honor

The certificate must be sent:

  • no later than 1er August of the 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

  • By post

    Directorate General of Customs and Indirect Duties

    Office of Indirect Contributions (IDF3)

    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 one semester shall receive the payment of the aid during the thirde month following the calendar half-year of the application.

The amount is paid in a single installment.

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