Poland to Tax Induction E-Cigarettes: 40 PLN Excise Duty Proposed
The Polish government is advancing legislation to impose a 40 PLN excise tax on induction e-cigarettes, closing a legal loophole that allowed these devices to be taxed at significantly lower rates than traditional vapes.
- Closing the Gap: Current laws from February 2025 fail to classify electromagnetic induction technology as e-cigarettes.
- Redefining Vapes: The presence of a ferromagnetic element will now legally define these products as e-cigarettes.
- New Flat Rate: A strict excise duty of 40 PLN per piece will be applied to qualifying induction devices and tanks.
The Polish Council of Ministers is set to review an amendment to the excise tax law aimed at properly regulating e-cigarettes that utilize electromagnetic induction. This legislative move addresses a critical gap in the current system, which has allowed induction-based devices to bypass standard vaping taxes.
Under the existing regulations introduced in February 2025, liquid tanks utilizing a ferromagnetic element—rather than a traditional electric heater—are not legally classified as e-cigarettes. Consequently, these products currently enjoy significantly lower taxation.
To seal this system, the proposed draft introduces precise legal distinctions. The classification of an e-cigarette will now depend on the presence of a ferromagnetic element, rather than solely on the device’s independent ability to generate aerosol. The updated classifications will cover:
- Disposable E-cigarettes: Will now include non-refillable liquid tanks connected to a ferromagnetic element.
- Reusable E-cigarettes: Will encompass power and control devices with induction coils, interchangeable ferromagnetic tanks, and refillable induction tanks.
Once implemented, any device or tank meeting these new induction criteria will be subject to an excise tax of 40 PLN per item.
- Read more: Poland to Close Tax Loophole for Induction E-Cigarettes
- News reference: Rząd we wtorek m.in. o wprowadzeniu akcyzy na e-papierosy indukcyjne
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