France Proposes New Tax on Vaping Products in 2026 Budget Draft
The French government has proposed a new tax on vaping products (e-liquids) as part of its 2026 budget draft, a move that would make vaping more expensive for consumers. The proposed tax, presented by Minister Sébastien Lecornu, would be applied to the commonly sold 10-milliliter e-liquid bottles, which typically retail for between €5 and €7.
The tax would be tiered based on nicotine content: a €0.30 tax would be applied to 10ml bottles containing less than 15mg of nicotine, while a €0.50 tax would be levied on bottles containing 15mg or more. If adopted by Parliament, the government intends to implement this tax in the second half of 2026. The budget draft also includes a slight tax increase on heated tobacco products.
This proposal is more moderate than a directive suggested by the European Commission in July, which proposed a much heavier tax on vaping products for 2028, ranging from €1.20 to €3.60 per 10ml bottle. The French government’s budget proposal is now open to political negotiations and will be debated in Parliament.
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