FOLLOW US
E-cigarette regulation and taxation in Southeast Asia vary widely across countries, with some nations implementing comprehensive tax structures while others have outright banned vaping products. The regulatory landscape is shaped by each country's approach to public health and tobacco control, leading to diverse policies that impact both consumers and businesses in the region.
The following table provides a detailed summary of the e-cigarette tax policies across Southeast Asia, including tax rates per milliliter, whether vaping is banned, and any relevant consumption or device taxes.
Vape Tax Policies in Southeast Asia
ountry | Tax Policy | Notes |
Brunei | No specific tax policy. | Vapes are banned. |
Cambodia | No specific tax policy. | Vapes are banned. |
Indonesia | Open-system e-cigarettes: IDR636 ($0.04)/ml; Closed-system e-cigarettes: IDR6,776 ($0.44)/ml. | Tax policy under Regulation 192/PMK.010/2022; excise stamps are required. Consumption tax: 10% VAT. |
Laos | No specific tax policy. | Vapes are banned. |
Malaysia | 0.40 MYR ($0.09)/ml for nicotine-containing and zero-nicotine e-liquids, starting April 1, 2023. | Reflects the country's decision to legalize nicotine vapes. Devices are not taxed. Consumption tax: 6% GST applies. Excise stamps are required for e-liquids. |
Myanmar | No specific tax policy. | Regulatory developments are under consideration. No consumption tax or device tax. |
Philippines | Nicotine liquids: PHP60 ($1.22)/10 ml; Nicotine salts: PHP52 ($1.06)/ml, with a 5% annual increase starting in 2024. | Devices are not taxed. Consumption tax: 12% VAT applies. Excise stamps are required for all e-liquids. |
Singapore | No excise tax on e-cigarettes. | Vapes are banned. |
Thailand | No specific tax policy. | Vapes are banned. |
Vietnam | No specific excise tax currently. Draft decree proposes a 50% import tax on e-liquids and devices. | Devices taxed under general import duties. Consumption tax: 10% VAT applies. Excise stamps may be required if the draft decree passes. |
Timor-Leste | No specific tax policy. | The newest member of ASEAN, currently unregulated. |
For more information on regulations and operations in Southeast Asia, please contact us at service@hangsen.com.
Learn more
Vape taxes in European countries
UK government announces new tax on vaping from 2026
Hangsen International Group
Hangsen is a world-leading manufacturer of e-liquid, providing premium white-label e-liquid services and customized production solutions for vape devices. Hangsen e-liquid maintains high levels of consistency, stability, safety, and regulatory compliance. Our business operations span across more than 80 countries and regions worldwide.
Previous
Return to list