New Law Imposes 55% Selective Tax on Vapes and E-Liquids in Dominica
The President of the Republic has officially promulgated Law 30-26, introducing a heavy 55% Selective Consumption Tax (ISC) on electronic cigarettes and vaping consumables. Aimed at boosting economic growth and fiscal simplification, this measure targets the entire vaping supply chain to ensure strict compliance.
The tax base is calculated using the final retail price, which must integrate all commercialization costs. The legislation strictly prohibits any artificial price division or deductions designed to lower the taxable amount.
| Tax Element | Policy Details under Law 30-26 |
|---|---|
| Tax Rate | 55% ad-valorem levy on the final retail price |
| Applicable Products | E-cigarettes, electric vaporizers, and liquids (with or without nicotine) |
| Business Requirements | Prior tax registration, official licenses, and financial bonds |
| Control Mechanisms | Mandatory security stamps and traceability markings to prevent evasion |
To operate legally, manufacturers and importers must register with the Tax Administration, obtain official licenses, and post financial bonds to guarantee their fiscal obligations. Additionally, authorities are authorized to implement physical security seals on products to track inventory and curb illicit trade.
- News source: ¿Usas vape? Nueva ley establece impuesto del 55% a los cigarrillos electrónicos
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