Polish Government to Introduce Excise Tax on Reusable E-Cigarettes and Nicotine Pouches
The Polish government is set to discuss a draft amendment to the Excise Tax Act, which proposes extending the excise tax to additional nicotine-containing products, including reusable e-cigarettes, HTPs, and nicotine pouches. The amendment also seeks to broaden the definition of so-called “innovative products.”
According to the draft’s Regulatory Impact Assessment (RIA), the excise tax rate for vaporization devices, such as reusable e-cigarettes, HTPs, and multifunctional devices, will be set at 40 PLN per unit. For reusable devices, the 40 PLN excise tax will be paid once, and the device can be refilled with liquid or used for vaporizing innovative products multiple times. Considering the average lifespan of vaporization devices is about two years, the excise tax included in the selling price will be spread over the entire period of use.
The RIA also states that excise tax rates for nicotine pouches and other nicotine products will be subject to a “roadmap,” with the rate set at 150 PLN/kg in 2025, 200 PLN/kg in 2026, and a target rate of 250 PLN/kg in 2027.
The Ministry of Finance estimates that the state budget revenues from the amendment will amount to 82.5 million PLN in 2025 and 433.7 million PLN in 2026. From 2027 to 2034, the annual revenue is expected to reach 524.7 million PLN, totaling over 4.71 billion PLN over the decade.
The draft’s authors expect the changes to limit the affordability of vaporization devices, particularly disposable e-cigarettes, especially for the younger population who are beginning to use addictive substances that lead to irreversible health damage.
The revised definition of innovative products in the proposed amendment recognizes products designed to deliver aerosol to the human body, generated by heating the contained tobacco without combustion, in specially adapted devices (heaters).
Currently, the Excise Tax Act defines innovative products as those containing tobacco. However, the authors of the amendment note that non-tobacco products, both with and without nicotine, have emerged on the market, which do not fall under the current definition of innovative products and, thus, are not subject to excise tax. These products often replace tobacco with any suitable raw material, most often plant-based, such as tea, hemp, or rooibos. Consequently, the need has arisen to include these products in the excise tax system by adapting the current definition of innovative products to the changes in the market for tobacco product substitutes.
As the Polish government prepares to discuss the draft amendment, the vaping industry and consumers alike will closely monitor the potential impact of the proposed excise tax on the accessibility and affordability of reusable e-cigarettes and nicotine pouches.
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