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December 20, 2025BMJ Public HealthOpen Access

Proportionate income spent on nicotine and tobacco products and the use of untaxed cigarettes in Germany: findings from a cross-sectional survey

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Authors

SKStephanie KlosterhalfenDKDaniel Kotz

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Overview

Cross-sectional survey reveals that low-income households spend a disproportionate income on tobacco products, highlighting financial inequalities.

Key Points

  • To examine household expenditures on tobacco products relative to income and the use of untaxed cigarettes in Germany.
  • Analyzed data from the German Study on Tobacco Use (DEBRA), a representative cross-sectional household survey.
  • Interviewed 10,584 people, including 3,462 adults using nicotine or tobacco products.
  • Measured expenditure as self-reported weekly spending converted to monthly figures.
  • Categorized household income into low, middle, and high groups.
  • Conducted descriptive analyses and logistic regression to evaluate patterns and associations.
  • Higher expenditures reported by exclusive cigarette smokers compared to other nicotine users.
  • Median share of income spent on tobacco was 5.2%, with low-income households spending 11.0%.
  • 20% of cigarette smokers reported using untaxed cigarettes in the past 12 months.
  • Estimated share of untaxed cigarettes ranged from 0.67% to 7.74%.

Cite This Study

Klosterhalfen et al. (2025) studied this question.

synapsesocial.com/papers/6945e9325151ab1219e4d774https://doi.org/10.1136/bmjph-2025-003340
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  1. 1The Differential Pass-Through of Taxes to Prices: A cross-country analysis of cigarettes and novel nicotine products2025
  2. 2Cigarette consumption from a life-course perspective in low- and middle-income countries2025
  3. 3Waterpipe and co-use of inhaled nicotine and tobacco products: findings from a population-based cross-sectional household survey in Germany2025
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  5. 5Differential effects of tobacco taxation across educational groups: evidence from Poland2025