Overview of Vape Taxation in the EU

REGULATIONS 2024-03-14

Currently, the European Union does not enforce a uniform vape tax across its member states. Several countries have introduced taxes on e-liquids based on volume, categorizing them under consumption taxes. More than half of the EU's 27 member countries have implemented such taxes, with significant variation in tax rates across the region.

Tax Structures

European countries generally adopt one of four tax structures:

1. Specific Taxation - Fixed amount per unit of product (e.g., per ml).

2. Ad Valorem Taxation - Based on the value of the product.

3. Tiered Taxation - Different rates for different product categories.

4. Mixed Taxation - Combination of specific and ad valorem taxes.

Taxes may apply to all vape products, including devices, accessories, and e-liquids, or only to nicotine-containing e-liquids.

Vape Tax Policies in EU

Below is a summary of the vape taxes in select European countries:

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.

Learn more

UK government announces new tax on vaping from 2026

Vape taxes in Southeast Asia

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