This (French) study [0] published in 2023 on data from 2019 calculates that the costs from legal drugs such as tobacco and alcohol, including higher helthcare spend during the life of smokers/drinkers, are still higher than revenue from unspent money on pensions and taxes, and cost of healthy person living years.

[0] https://www.ofdt.fr/sites/ofdt/files/2023-08/field_media_doc...