Poland Imposes Excise Tax on E-Cigarettes and Nicotine Pouches from April 1, 2025
President Andrzej Duda has signed the Act of February 20, 2025, amending the Excise Tax Act, which will impose excise taxes on additional products starting April 1, 2025. The legislation introduces taxation on new categories of excise goods, including refillable electronic cigarettes, heat-not-burn devices, multi-functional devices, their components, and nicotine pouches.
The excise duty on vaporization devices will be set at PLN 40 per unit. E-liquids in disposable e-cigarettes will also be subject to increased taxes, with rates rising incrementally over the next few years. From July 1, 2025, the rate will be PLN 0.96 per milliliter plus PLN 40 per device, increasing to PLN 1.44 per milliliter in 2026 and PLN 1.80 per milliliter in 2027, with the fixed fee of PLN 40 per device remaining constant.
To illustrate the impact of these tax changes, let’s consider a disposable e-cigarette priced at 20 PLN with a 2ml e-liquid capacity. Under the new tax rates, from July 1, 2025, the excise tax on this product will be calculated as follows:
- E-liquid tax: 2ml × PLN 0.96/ml = PLN 1.92
- Fixed fee per device: PLN 40
The total excise tax on this disposable e-cigarette will be PLN 41.92 (PLN 1.92 + PLN 40). As a result, the retail price of the product may increase significantly to account for the additional tax burden.
In subsequent years, the e-liquid tax rate will continue to rise:
- From January 1, 2026: 2ml × PLN 1.44/ml = PLN 2.88 (total excise tax: PLN 42.88)
- From January 1, 2027: 2ml × PLN 1.80/ml = PLN 3.60 (total excise tax: PLN 43.60)
These tax increases may lead to substantial price hikes for disposable e-cigarettes and other vaping products, potentially affecting consumer behavior and the overall market for these products in Poland.
Nicotine pouches and other nicotine products will also face a gradual excise tax increase, with rates set at PLN 150 per kilogram in 2025, PLN 200 in 2026, and PLN 250 in 2027.
The amendment introduces changes to the definitions of novel tobacco products and electronic cigarettes, as well as new rules for taxing vaporization devices under general excise duty regulations.
Additionally, the act amends the Public Health Act, establishing a new financial sanction in the form of an additional fee for entities failing to fulfill specific obligations related to foodstuffs. The Personal Income Tax Act and the Corporate Income Tax Act have also been modified to exclude this additional fee from tax-deductible costs.
Furthermore, the Fiscal Penal Code has been extended to include disposable electronic cigarettes, vaporization devices, sets of parts for vaporization devices, nicotine pouches, and other nicotine products under the provisions regarding forfeiture of objects.
The new regulations aim to broaden the scope of excise taxation and adapt to the evolving landscape of novel tobacco and nicotine products.
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