Malta’s New €0.13/ml Vape Tax: What Vapers Need to Know in 2025

Malta vape tax 2025 regulations

Significant changes to vaping regulations took effect in Malta starting January 1st, 2025. The government has implemented a new excise duty on all vape liquids and introduced stricter licensing requirements for importers. These changes impact everyone in the Maltese vaping community, from suppliers to end consumers. Here’s a breakdown of what these new rules entail and how they might affect you.

Key Changes Explained

The New €0.13/ml Excise Duty

The most impactful change is a new excise duty applied to all e-liquids imported into Malta.

  • Broad Applicability: This tax applies universally, covering both nicotine-containing and nicotine-free vape juices.
  • Fixed Rate: The duty is set at a flat rate of €0.13 per millilitre (ml) of e-liquid. This makes calculating the added cost straightforward but inevitably increases the price of all vape liquids regardless of their nicotine content or base price.

Stricter Import Licensing

Alongside the tax, new regulations require importers of vaping products to obtain a specific license to operate legally in Malta.

  • Goal: The stated aim of this licensing requirement is to exert tighter control over the quality and safety standards of vaping products entering the market.
  • Potential Benefit: While adding a hurdle for importers, proponents suggest this could lead to a safer market for consumers by reducing the presence of potentially substandard or counterfeit vape goods.

Impact on Your Wallet: Expected Price Increases

The €0.13/ml excise duty directly translates to higher retail prices for consumers once new stock arrives. Here are examples comparing typical 2024 prices to the expected prices for 2025 taxed stock:

  • 600 Puff Disposable Vape (containing 2ml liquid):
    • 2024 Stock Price: €6.99
    • 2025 Taxed Price: €7.25 (+€0.26)
  • 10ml E-Liquid Bottle:
    • 2024 Stock Price: €4.00
    • 2025 Taxed Price: €5.30 (+€1.30)
  • 60ml E-Liquid Bottle:
    • 2024 Stock Price: €12.50
    • 2025 Taxed Price: €20.30 (+€7.80)
  • 120ml E-Liquid Bottle:
    • 2024 Stock Price: €17.50
    • 2025 Taxed Price: €33.60 (+€16.10)
  • 240ml E-Liquid Bottle:
    • 2024 Stock Price: €25.00
    • 2025 Taxed Price: €56.20 (+€31.20)

What to Expect in Shops

  • Tax Labels: As new inventory subject to the duty arrives throughout 2025, consumers will begin to see official tax labels on e-liquid packaging, indicating compliance.
  • Old Stock Grace Period: Retailers are permitted to sell their existing stock imported before 2025 at the original, untaxed prices until May 1st, 2025.
  • Consumer Advice: While untaxed stock is currently available, popular products are expected to sell out quickly as awareness of the impending price increase grows. Consumers looking to purchase at the lower price point should consider doing so before May 1st or before retailers deplete their 2024 inventory. After that, all products will reflect the new excise duty.

Conclusion: Adapting to Malta’s New Vape Regulations

The introduction of the excise duty and stricter licensing marks a significant shift in Malta’s approach to regulating the vaping market. While the immediate effect for consumers is a noticeable price increase, the government aims for these measures to contribute to better product oversight and safety in the long run. Retailers face a period of adjustment, managing stock and implementing the new pricing structure. Staying informed about these regulatory changes is essential for both consumers and businesses navigating Malta’s evolving vaping landscape in 2025.

Matthew Ma
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