A recent report1 from the CDC Foundation and Truth Initiative reveals a 47% increase in U.S. e-cigarette sales from 2019 to 2023, sparking concerns about the growing problem of youth addiction to vaping. The report, titled “Monitoring E-Cigarette Trends in the United States: Urgent Action Needed to Protect Kids from Flavored E-Cigarettes,” highlights the popularity of flavors such as fruit, candy, and mint, which account for more than 80% of total sales.
Read moreOverview of Vape Tax Structures and Regulations in Southeast Asian Countries
Southeast Asia presents a diverse and complex landscape when it comes to the regulation and taxation of e-cigarettes. Countries in the region have adopted a wide range of policies, from implementing comprehensive tax structures to outright banning vaping products. The regulatory environment in each nation is shaped by its unique approach to public health and tobacco control, resulting in a patchwork of policies that impact both consumers and businesses across Southeast Asia.
Read moreThe European Union (EU) currently does not enforce a uniform vape tax across its 27 member states, leading to a varied landscape of taxation policies for e-cigarettes and related products. More than half of the EU countries have introduced taxes on e-liquids based on volume, categorizing them under consumption taxes. However, the tax rates and structures differ significantly across the region.
Types of Vape Tax Structures
EU countries generally adopt one of four tax structures when it comes to vaping products:
- Specific Taxation: A fixed amount is applied per unit of product, such as per milliliter of e-liquid.
- Ad Valorem Taxation: The tax is based on a percentage of the product’s value.
- Tiered Taxation: Different tax rates are applied to different product categories.
- Mixed Taxation: A combination of specific and ad valorem taxes is used.
These taxes may apply to all vape products, including devices, accessories, and e-liquids, or they may be limited to nicotine-containing e-liquids only.
Vape Tax Policies Across the EU
The following table provides an overview of the vape tax policies implemented by various EU member states:
| Country | Tax Rate | Notes |
|---|---|---|
| Austria | No specific vape tax; 20% VAT applies. | |
| Belgium | €0.15/ml from January 2024 | All products released after January 2024 must bear tax stamps. |
| Bulgaria | BGN0.35 (€0.18)/ml, rising to BGN0.45 (€0.23)/ml by 2026 | Applies to both nicotine-containing and nicotine-free e-cigarettes. |
| Croatia | HRK0/ml; 25% VAT applies. | No excise tax currently in place. |
| Cyprus | €0.12/ml | Applies to both nicotine-containing and nicotine-free e-liquids. |
| Czech Republic | CZK2.50 (€0.10)/ml (2024), rising to CZK10 (€0.41)/ml by 2027 | Progressive annual increase planned. |
| Denmark | DKK1.50 (€0.20)/ml for nicotine ≤12 mg/ml; DKK2.50 (€0.34)/ml for nicotine >12 mg/ml | Zero-nicotine e-liquids are exempt from taxation. |
| Estonia | €0.21/ml (2024), rising to €0.23/ml by 2026 | Excise stamps required. |
| Finland | €0.30/ml | Fixed tax rate since 2017. |
| France | No excise tax on e-cigarettes; 20% VAT applies. | |
| Germany | €0.20/ml (2024), rising to €0.32/ml by 2026 | A significant increase planned over the next few years. |
| Greece | €0.10/ml | Introduced in 2017, no change since. |
| Hungary | HUF33 (€0.085)/ml | Approximately HUF0.5bn (€1.27m) in e-liquid tax revenue was collected in 2022. |
| Ireland | No excise tax on e-cigarettes; 23% VAT applies. | Authorities may introduce a tax by 2025. |
| Italy | 15% of cigarette excise duty for nicotine-containing liquids; 10% for nicotine-free liquids | Tax calculated bi-weekly based on the total volume sold. |
| Latvia | €0.20/ml | Tax applies to all e-liquids regardless of nicotine content. |
| Lithuania | €0.25/ml | Surveillance fee of 0.15% applies to electronic devices used for e-liquid consumption. |
| Luxembourg | No specific vape tax. | Only 20% VAT applies. |
| Malta | No specific vape tax. | 18% VAT applies. |
| Netherlands | No current tax; national tax planned for 2026 at the earliest. | National tax proposal in progress. |
| Poland | PLN0.55 (€0.13)/ml | Excise stamps required for products placed on the market after January 2021. |
| Portugal | €0.175/ml for nicotine-free; €0.351/ml for nicotine-containing liquids from January 2024 | Excise stamps required; revenue in 2022 was €2.7m. |
| Romania | RON0.81 (€0.16)/ml (2024), rising to RON1.03 (€0.21)/ml by 2026 | Progressive increase scheduled over the coming years. |
| Slovakia | No specific vape tax; 20% VAT applies. | |
| Slovenia | €0.21/ml for nicotine-containing; €0.10/ml for nicotine-free e-liquids | Excise duty applies to all e-liquids. |
| Spain | Only VAT at 21% applies; Canary Islands have a different regime with 7% IGIC. | E-cigarettes are not included in the specific tax for tobacco. |
| Sweden | SEK2,000 (€184)/l for nicotine ≤15 mg/ml; SEK4,000 (€367)/l for 15–20 mg/ml | Exemption for personal use up to 20 ml. |
Conclusion
The vape taxation landscape in the European Union is diverse, with member states adopting various tax structures and rates. While some countries have introduced specific taxes on e-liquids based on volume, others rely solely on value-added tax (VAT). The tax rates and policies vary significantly across the region, with some countries planning progressive increases in the coming years. As the e-cigarette market continues to evolve, it is essential for businesses and consumers to stay informed about the taxation policies in their respective countries to ensure compliance and make informed decisions.
New Regulations Create Lucrative Opportunities as Pharmacies Hesitate to Embrace Vape Sales
Australia’s nicotine-addicted smokers and vapers have become the target of an unlikely rivalry between pharmacy chain Chemist Warehouse and big tobacco companies, as they battle to gain market share in the wake of new government regulations. The laws have created a lucrative new market for vapes sold through pharmacies by shutting down scores of small vape sellers across the country, restricting the products to pharmacies only, banning single-use vapes, and limiting flavors.
Read moreIndustry Faces Challenges with Illegal Products, Favors Disposables, 0% Nicotine, and Modern Oral
As the vape and oral nicotine categories continue to evolve in the convenience store (c-store) channel, retailers are grappling with the impact of illegal products, shifting consumer preferences, and regulatory developments. Industry experts predict that 2025 may bring further regulatory clarity as the Center for Tobacco Products reviews premarket tobacco product applications (PMTAs) and intensifies enforcement efforts against illegal vape products.
Read moreThe vaping industry braces for significant changes in the coming years as a vape tax, set to be introduced in October 2026, and increasing regulations reshape the market. While these transformative challenges may seem daunting, they also present opportunities for those ready to adapt.
Read moreThe disposable vape market has experienced unprecedented growth in recent years, transforming the landscape of the vaping industry. For retailers looking to capitalize on this expanding market, understanding the ins and outs of wholesale disposable vapes is crucial for business success. In this comprehensive guide, we’ll dive into the key aspects of navigating the wholesale disposable vape market, providing you with the knowledge and strategies needed to thrive in this competitive space.
Read moreAs the Supreme Court hears arguments on the Food and Drug Administration’s (FDA) case against vaping companies marketing products with names that might appeal to young people, a map has emerged showing the U.S. states with the strongest over-the-counter vape sale restrictions.
Read moreThe Association of Convenience Stores (ACS) has launched an expanded version of its Selling Vapes Responsibly guide to help retailers navigate the upcoming ban on disposable vapes, set to take effect on June 1, 2025. The new guidance provides clear information on the features that vapes must have to remain legal for sale after the ban, as well as instructions on handling unsold disposable vapes when the ban comes into force.
Read moreThe UK government has announced plans to ban the sale of single-use vapes across the country from June 1, 2025. The move aims to protect children’s health and reduce plastic littering, as over five million disposable e-cigarettes were discarded in 2023 alone. While retailers will still be permitted to sell refillable vapes, which doctors use to help people quit smoking, some supermarkets have already taken steps to remove certain vaping products from their shelves.
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