Tag Archive for: vaping tax

As of April 1, 2025, Spain has implemented a new tax on vaping products, aiming to align the taxation of these items with that of traditional tobacco products. This measure, part of a broader tax reform outlined in Law 7/2024, is set to have a significant impact on consumers and the vaping industry as a whole.

Understanding the New Tax Structure

The new tax applies to all vaping liquids, bases, and nicotine kits, regardless of whether they contain nicotine. The tax rates are as follows:

  • Vaping liquids without nicotine or with less than 15 mg/ml of nicotine: €0.15 + VAT per ml
  • Liquids with more than 15 mg/ml of nicotine: €0.20 + VAT per ml
  • VG/PG mix bases without nicotine: €0.15 + VAT per ml
  • Nicotine kits:
    • 18-20 mg/ml: €0.20 + VAT per ml
    • 10 mg/ml: €0.15 + VAT per ml

To put this into perspective, a 10 ml container with a 10 mg/ml nicotine concentration will see a price increase of €1.50, while a product with a 20 mg/ml concentration will have a €2.00 increase.

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The Impact on Consumers

The new tax will lead to significant price increases across various vaping products:

  • 100 ml nicotine-free shortfill: +€18.15 including VAT
  • 50 ml nicotine-free shortfill: +€9.08 including VAT
  • 10 ml liquids: An increase between +€1.81 and +€2.42 including VAT
  • Nicotine kits: Prices will approximately triple, with an increase of +€2.42 including VAT
  • PG/VG mix bases without nicotine (1 liter): If the tax applies to these bases, the current price could increase by 14 times, adding +€181.15 in VAT and taxes

These price hikes will not only affect occasional vapers but also those who rely on vaping as a tool to quit smoking. Many consumers may find themselves exploring alternatives or turning to the unregulated market, which can pose significant health risks.

Adapting to the New Landscape

In light of these changes, consumers will need to be proactive in adapting to the new vaping landscape. Some strategies to consider include:

  1. Making purchases before the tax takes effect: If you have the means, stocking up on your preferred products before April 1 can help you save money in the short term.
  2. Opting for aromas and longfills: These formats, which allow you to create your own liquids, are not subject to the new tax. They may become more popular among vapers looking to save money while still enjoying their preferred flavors.
  3. Choosing 100% PG or 100% VG bases: As these bases are not suitable for vaping on their own, they are not subject to the new tax. Mixing your own liquids using these bases can be a more cost-effective option.
  4. Avoiding the illegal market: While it may be tempting to turn to unregulated sources for cheaper products, doing so can expose you to significant health risks. Stick to reputable, legal vendors to ensure the safety and quality of your vaping products.

The Future of Vaping in Spain

The introduction of this new tax marks a significant shift in Spain’s vaping industry. Specialized stores will need to adjust their offerings, potentially removing heavily taxed products like shortfills and promoting more affordable options like aromas and longfills.

It remains to be seen how consumers will respond to these changes in the long term. Some may choose to quit vaping altogether, while others may find ways to adapt and continue enjoying their preferred products.

As a consumer, staying informed about these changes and making smart, health-conscious choices will be crucial in navigating this new landscape. By understanding the tax structure, exploring alternatives, and supporting reputable vendors, you can continue to enjoy vaping while minimizing the financial impact of the new tax.

The Philippines has been steadily increasing excise taxes on tobacco products in recent years, with the latest adjustments taking effect on March 22, 2025. These tax hikes are part of the government’s ongoing efforts to discourage smoking and raise revenue for the country’s universal healthcare program.

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The Government of Saskatchewan, Canada, introduced amendments to The Provincial Sales Tax Act, 2025 on March 24, aiming to remove the provincial sales tax (PST) exemption on vapour products. As of June 1, 2025, a six percent PST will be applied to all vapour products in the province, in addition to the existing vapour products tax, according to a provincial government news release.

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The Tennessee House Finance, Ways, and Means Committee recently passed House Bill 968, presented by Representative David Hawk, with a 12-1 majority on March 10, 2025. The bill proposes a 10% tax on all open-system vapor products and bans non-FDA-approved products, creating a registry of approved vapes and ensuring that only FDA-deemed acceptable products are sold in stores.

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Governor Phil Murphy has unveiled a new tax proposal that would significantly increase the cost of cigarettes and vaping products in New Jersey. The tax hikes, part of the state’s budget plan, are expected to generate $51 million in annual revenue.

Key Tax Increases Under the Proposal

  • Cigarette Tax Hike: The per-pack tax would rise from $2.70 to $3.00, bringing in an estimated $41 million annually.
  • Vape Liquid Tax Increase: The tax on nicotine-containing e-liquids would triple from $0.10 to $0.30 per milliliter.
  • E-Liquid Container Tax: The state would also triple the container tax from 10% to 30%, adding $10 million in projected revenue.

Murphy’s administration justifies the tax hikes as a way to boost public health while also increasing state revenue. However, critics argue that the move disproportionately affects lower-income residents and could drive more consumers to cross-border or black-market purchases.

While some lawmakers support the tax increases as a discouragement strategy for nicotine use, opponents warn that excessive taxation may push consumers toward unregulated alternatives.

As New Jersey’s budget discussions continue, the debate over these tobacco and vape tax hikes is expected to intensify.

The Nebraska Legislature has taken a significant step towards regulating nicotine and “nicotine-like” products by advancing Legislative Bill 9, which proposes a 20% wholesale excise tax on alternative nicotine products. The bill, introduced by State Sen. Jana Hughes of Seward, aims to define “alternative nicotine products” and “nicotine analogues” in state law, creating an “umbrella” approach to capture future products without requiring specific legislation for each new product.

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President Andrzej Duda has signed the Act of February 20, 2025, amending the Excise Tax Act, which will impose excise taxes on additional products starting April 1, 2025. The legislation introduces taxation on new categories of excise goods, including refillable electronic cigarettes, heat-not-burn devices, multi-functional devices, their components, and nicotine pouches.

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Governor Gretchen Whitmer’s latest proposal to tax e-cigarettes in Michigan could result in a sweeping ban on most vaping products, as the plan would prohibit the sale of any items not authorized by the FDA. The proposed tax, which aims to curb usage and protect public health, would extend the state’s 32% wholesale tax on tobacco products to e-cigarettes and other nicotine delivery devices starting April 1, 2025.

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Colombian health organizations and advocates are calling on the Congress to pass Bill 308, which seeks to increase the consumption tax rate on cigarettes to 8,400 pesos over the next two years and introduce a new tax on electronic cigarettes equivalent to 35% of their final retail price. The bill, expected to be voted on in the coming weeks, aims to curb the recent uptick in the percentage of the population consuming tobacco and nicotine products and potentially prevent approximately 450,000 deaths in the country.

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In the 2025 South African Budget Speech, Finance Minister Enoch Godongwana announced a series of proposed excise duty increases on tobacco products and electronic nicotine and non-nicotine delivery systems, commonly known as “vaping” devices. These hikes, which exceed the anticipated inflation rate for the 2025/26 financial year, are set to significantly impact smokers and vapers across the country.

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