Poland to Close Tax Loophole for Induction E-Cigarettes
The Polish government is taking swift action to close a tax loophole that has allowed certain new types of e-cigarettes to evade higher excise duties. A draft amendment to the Excise Tax Act, published on Monday, aims to update the definitions of e-cigarettes to include devices that utilize electromagnetic induction technology.
The Ministry of Finance identified that current regulations, effective since July 2025, failed to account for these specific induction-based devices which entered the market in September 2025. Because these products—specifically liquid tanks combined with a ferromagnetic element—did not fit the existing definitions of either disposable or reusable e-cigarettes, they were subject to significantly lower tax rates than standard electric coil devices.
Under the proposed changes, the presence of a ferromagnetic element connected to a liquid tank or control device will become the key factor for taxation. This reclassification means that most of these products will now face an excise duty of 40 PLN per unit. Specifically, if a ferromagnetic element is combined with a liquid tank, it will be taxed at 40 PLN. Similarly, if connected to a power/control unit, that unit will also be taxed at 40 PLN. Non-refillable tanks with ferromagnetic elements will be treated as disposable e-cigarettes, incurring an additional 40 PLN excise on the liquid. The new regulations are set to enter into force 14 days after the act is announced.
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