Michigan Governor Gretchen Whitmer has proposed a new 32% wholesale tax on nicotine products, including e-cigarettes and oral nicotine pouches. The tax would align these products with existing levies on most tobacco items, closing what state officials call a “loophole” in current regulations. The move aims to reduce nicotine consumption, particularly among youth, while generating $57 million annually for public health initiatives.
Read moreTag Archive for: vaping tax
Nebraska State Senator Jana Hughes has introduced LB 125, a bill that seeks to impose a 20% sales tax on alternative nicotine products and electronic nicotine delivery systems (ENDS). The legislation aims to bring these products under the same regulatory and taxation framework as traditional cigarettes and other tobacco products.
Read moreSignificant changes to vaping regulations took effect in Malta starting January 1st, 2025. The government has implemented a new excise duty on all vape liquids and introduced stricter licensing requirements for importers. These changes impact everyone in the Maltese vaping community, from suppliers to end consumers. Here’s a breakdown of what these new rules entail and how they might affect you.
Read moreThe National Assembly Research Service has released a report advocating for the taxation of synthetic nicotine e-cigarettes, citing concerns over tax equity and public health. The report, titled “Issues and Improvement Measures Related to E-cigarette Regulation,” calls for amending the legal definition of tobacco to include raw materials such as nicotine, regardless of the manufacturing method, and implementing an integrated taxation system.
Read moreThe 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.”
Read moreOn Friday(01/10/2025), Maine Governor Janet Mills unveiled her biennial budget proposal, which includes a significant increase in the state’s tobacco taxes to balance spending with revenue. The governor aims to raise the cigarette tax from its current rate of $2 per pack, which was last adjusted in 2005, to $3 per pack. Maine currently has the lowest cigarette tax, the highest adult smoking rate, and the second-highest youth smoking rate in New England, which Governor Mills cites as justification for the proposed tax hike.
Read moreAs of January 1, 2025, Albertans face higher costs for vaping products due to the introduction of a new provincial tax. The tax, which matches existing federal rates, adds $1.12 per 2 ml of vaping fluid for the first 10 ml, and an additional $1.12 for every 10 ml thereafter.
Read moreVaping Companies Shift Manufacturing to Indonesia Amid U.S.-China Trade Tensions
The vaping industry faces a significant challenge as global trade tensions, particularly between the United States and China, continue to escalate. With the U.S. poised to increase tariffs on Chinese imports, vaping companies must adapt to avoid skyrocketing costs, supply chain disruptions, and diminished competitiveness in one of the world’s largest markets. This article explores the impact of these tariffs on the vaping industry and how companies are responding to secure their future growth.
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.
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