Polish Vapers Petition Against “Double Excise” Tax on Vapes
New Law Taxing Both E-Liquids and Devices Sparks Online Outrage and Fears of a Growing Black Market
A new excise tax law in Poland, which uniquely taxes not only e-liquids but also reusable vaping devices and their cartridges, has sparked significant anger and disappointment among consumers. Social media platforms have been flooded with posts and videos showcasing new, much higher prices, with many users claiming the “double taxation” is absurd and will push them back to traditional cigarettes or towards an uncontrolled gray market. In response, a petition titled “Give me back my vaping” has been launched, calling for the abolition of what it terms a “prohibitive” tax.
The new regulations, part of an amendment to the Excise Duty Act passed on February 20th, came into full effect on September 1st after a two-month transition period for retailers to sell off old stock. The law introduced a 40 PLN excise tax per unit on vaporizing devices and a similar increase for the e-liquid contained within disposable e-cigarettes. This is in addition to the existing excise tax on e-liquids, which has also been rising.
Critics argue this creates an unprecedented situation in the EU where both the delivery system (the reusable device/cartridge) and the consumable (the e-liquid) are taxed separately. Attorney Paweł Osiński, author of the petition, compared the situation to “taxing shot glasses and cigarette tubes” in addition to the alcohol and tobacco they contain. “Parallel taxation of the cartridge and the liquid effectively means double taxation of the same functional entity, which is not only economically unjustified but can also be considered a violation of the principle of tax fairness,” Osiński states.
The move was also unexpected. As Osiński points out, Deputy Finance Minister Jarosław Neneman had publicly assured in 2024 that the new excise tax would apply only to disposable e-cigarettes. However, by January 2025, the government’s position had changed, expanding the definition of an e-cigarette to include reusable devices and their cartridges with built-in heating elements.
The petition argues that this “radical, ill-considered, prohibitive increase in excise tax” makes smokeless products, which are a viable alternative for many smokers, a much less profitable and accessible option compared to traditional cigarettes. This, combined with the difficulty of legal compliance, is already having consequences. “Numerous brick-and-mortar sales outlets and online stores that have so far operated in accordance with the regulations are closing or limiting their operations,” Osiński notes.
A primary concern is the inevitable growth of the gray and black markets. Social media comments already show users actively seeking cheaper products from abroad or from unregulated online platforms like AliExpress and Temu. The petition warns that this shift will lead to consumers using products of unknown origin, lacking basic information about their composition, manufacturer, or quality standards, which directly contradicts public health goals.
The petition calls for a comprehensive and coherent regulation of nicotine products in Poland. Its key demands include:
- Abolishing or reducing the 40 PLN excise tax on e-cigarette devices and cartridges.
- Restoring a predictable and rational system for taxing nicotine liquids.
- Conducting a reliable analysis of the current regulations’ effects with the participation of independent experts and consumer organizations.
The petition will be submitted to a parliamentary committee for consideration. As experts continue to argue that alternative forms of nicotine are a key tool for reducing the health risks associated with smoking, the Polish government’s new tax policy is seen by many as a counterproductive step that could undermine harm reduction efforts and empower the illicit trade.
