Philippines Bill Proposes Uniform Tax for All Vape Juices
A new bill, House Bill No. 5364, has been filed in the Philippine House of Representatives aiming to abolish the tax distinction between different types of vape juices. The measure, introduced by Rep. Rufus B. Rodriguez and Rep. Maximo B. Rodriguez, Jr., seeks to impose a uniform excise tax rate on all e-liquids, regardless of whether they contain freebase nicotine or nicotine salts.
In the bill’s explanatory note, the authors stated that the current tiered tax system has created regulatory gaps. “Certain traders deliberately misrepresent products as containing only freebase nicotine when, in truth, such products contain nicotine salts, with the intent of evading the higher excise tax imposed,” they said.
To close this loophole, the measure proposes a flat tax of P10 per milliliter on all vape liquids. This would be followed by a 5% yearly increase in the tax rate starting in 2027. The bill aims to simplify tobacco taxation and ensure consistent application of excise duties across all e-liquid products.
- Read more: Philippines Expects Vape Stamps to Reduce Excise Tax Gap
- News source: Bill abolishes tax tiering for vape juices









