New Research finds 49% of cigarette packs in Cork avoided Irish tax

The latest Empty Pack Survey has found that almost half (49%) of cigarette packs surveyed in Cork in 2026 were non-Irish duty paid (NIDP) which are tobacco products, legal and illegal, that do not have Irish tax paid on them.

Of this total, almost one-fifth (18%) were illegal counterfeit cigarettes which are manufactured without authorisation from the owners, with the intent to deceive consumers and to avoid paying tax. Nationwide, the survey revealed counterfeit cigarettes made up 14% of the cigarette packs surveyed.

The survey was carried out on behalf of JTI Ireland, and includes both illegal counterfeit cigarettes and legal products purchased abroad that do not have Irish tax paid on them. Since 2018, the Irish exchequer has lost approximately €5 billion in tax revenue to NIDP products including around €1 billion last year alone. According to Government figures,[1] €758 million was lost specifically to illegal tobacco products.

There were significant differences across the country: Galway had the highest rate in Ireland where three quarters (75%) of the packs surveyed had no Irish tax paid on them. This was followed by Swords at two thirds (66%). In terms of counterfeit cigarettes specifically, Wexford was worst affected with a quarter (25%) of packs surveyed being illegal counterfeit products, followed by Ennis (20%) and Waterford (19%).

“These findings show a significant issue with illegal counterfeit cigarettes in Cork.  The Government’s own figures show that illegal tobacco products cost the state over €750 million in lost taxes in 2025 alone,[2] while at the same time undermining legitimate retailers and providing income for organised crime groups.

“When legal non-Irish duty paid products are included, retailers across the country are losing out on over €1 billion in lost turnover annually as smokers increasingly turn to lower priced illegal and other NIDP cigarettes. At the same time, the smoking rate has remained stable since 2019, suggesting smokers are simply seeking alternative channels in response to tax increases rather than quitting.[3]

“We would urge the Government to pair a more moderate approach to excise increases with stronger enforcement action against the criminal networks behind cigarette smuggling and counterfeiting to avoid further exacerbating this already serious situation.”

The WSPM Empty Pack Survey is a research study used to analyse discarded cigarette packs collected from public locations. By examining pack origin, tax markings and authenticity, the survey provides data around the prevalence of non-domestic and counterfeit tobacco products in the market. The methodology is used in a number of European markets and is designed to provide a representative snapshot of tobacco consumption patterns.

5,000 empty packs of cigarettes were collected randomly from streets and public bins across Ireland’s 22 largest cities and towns between 16th February and 3rd April 2026. Researchers then examined the packs to identify where they came from, whether Irish taxes had been paid on them, and to determine if they were illegal counterfeit products.

Non-Irish Duty Paid means tobacco products – legal and illegal – that do not have Irish tax paid on them.

Counterfeit cigarettes are cigarettes manufactured without authorisation of the rightful owners, with intent to deceive consumers and to avoid paying tax.

JTI Ireland Ltd, a member of the Japan Tobacco Group of Companies, is Ireland’s leading tobacco manufacturer with brands such as Benson & Hedges, Silk Cut, Mayfair and Amber Leaf. We are also a leading manufacturer of nicotine pouches with our product Nordic Spirit, which offers existing adult nicotine consumers an alternative smoke and vapour free reduced risk product.