New Excise Tax on E-Cigarettes and Nicotine Products in Poland

New Excise Tax on E-Cigarettes and Nicotine Products Officially Effective in Poland from July 1^st 2025.

According to the official document from the Polish Parliament (Ustawa o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw), Poland has introduced a series of excise tax reforms targeting e-cigarettes and related products, which came into effect on July 1st this year. The reforms aim to strengthen regulation and influence market behavior through taxation. Below is a detailed breakdown based on the legal document, categorized by product type.

1.  Devices Tax

Disposable e-cigarettes (with or without nicotine) and reusable devices (including heat-not-burn devices and components) are subject to an excise tax of 40 PLN($11 USD)  per unit effective July 1, 2025. This tax applies to the device itself, the e-liquid contained in the devices is also subject to e-liquid product tax.

Previously, only e-liquids were taxed. The expansion of the tax base to include hardware is expected to significantly increase retail prices. For example, a disposable device previously priced around 30 PLN ($8.27 USD) may rise to approximately 80 PLN ($22.6 USD) after taxation.

2. E-Liquids Product Tax

The e-liquid product tax on all e-liquids (including non-nicotine products) will be increased in phases, starting at 0.96 PLN/mL($0.26 USD) from July 1, 2025, rising to 1.44 PLN/mL($0.4 USD) on January 1, 2026, and reaching 1.80 PLN/mL($0.5 USD) by January 1, 2027. This progressive tax adjustment is expected to make Poland one of the highest-taxed markets for e-liquids within the EU.

3. Nicotine Pouches Tax

Nicotine pouches have been incorporated into the excise tax framework for the first time. The tax rate will be set at 150 PLN/kg($41.35 USD) from August 1, 2025, to December 31, 2025, and will rise to 200 PLN/kg($ 55.13 USD) starting January 1, 2026.

Previously considered a novel product in a regulatory grey area, nicotine pouches are now subject to the same taxation structure as other tobacco alternative products.

Businesses must closely monitor subsequent developments in tax policies and proactively plan compliance and cost strategies.

Hangsen is an international e-liquid manufacturer. Our manufacturing centre in Poland offers comprehensive OEM/ODM solutions, including R&D, production, testing, tax stamp, warehousing and logistics. This enables e-cigarette enterprises to expand rapidly into the Polish market.

For inquiries regarding e-liquid OEM services in the Polish market, please contact us at service@hangsen.com.

Learn More

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