Vape taxes in Southeast Asia

REGULATIONS 2024-04-08

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)/pod；HNB：IDR3,074/g	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.	Some states have explicitly banned the sale of e-cigarettes, and the central government is considering a nationwide ban on the use and sale of e-cigarettes
Myanmar	No specific tax policy.	Regulatory developments are under consideration； No consumption tax or device tax.
Philippines	Traditional cigarettes: 3.15 PHP ($0.057)per stick(per pack of 20 sticks)； Salt nicotine pods: 54.60 PHP($0.993)per ml； Traditional nicotine e-liquid: 6.30 PHP($0.115)per ml	The House of Representatives approved a bill in early February 2025 to harmonize tax rates for all tobacco products, setting the tax rate for heated tobacco products at 41 PHP per pack and unifying taxes for e-cigarettes and cigarettes at 66.15 PHP per pack. The proposed tax increases would rise by 2% every even-numbered year starting in 2026, and by 4% every odd-numbered year beginning in 2027.
Singapore	No excise tax on e-cigarettes.	Vapes are banned.
Thailand	No specific tax policy.	Vapes are banned.
Vietnam	No specific tax policy.	Vapes are banned.
Timor-Leste	No specific tax policy.	Sale is prohibited, but e-cigarettes are allowed

For more information on regulations and operations in Southeast Asia, please contact us at service@hangsen.com.

Learn more

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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.

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