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	BGN0.45 (€0.23)/ml, rising to BGN0.45 (€0.25)/ml by 2026	Applies to both nicotine-containing and nicotine-free e-cigarettes.
Croatia	HRK 0.2/ml (€0.0265); 25% VAT applies.
Cyprus	€0.12/ml	Applies to both nicotine-containing and nicotine-free e-liquids.
Czech Republic	CZK 5/ml (€0.21)	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	€0.23/ml (2025), 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	€0.26/ml (2025), 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	HUF36 (€0.085)/ml	The law also introduces a significantly higher tax on e-liquids used in single-use vapes, set at HUF76 (€0.18) per ml.
Ireland	€0.50 per ml of e-liquid.
Iceland	Based on the Nicotine concentration. 12mg/ml: ISK40/ML More than 12mg/ml: ISK60/ML VAT: 24%	Device tax rate: 15% of retail selling price
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	€0.63/ml	Separate e-liquid components (such as propylene glycol, flavourings, glycerol of vegetable origin and nicotine are not taxable; only the final product (e-liquid) is taxable. Vaping products must bear an excise stamp.
Luxembourg	€0.12/ml	Only 20% VAT applies.
Malta	€0.13/ml	18% VAT applies.
Netherlands	No current tax; national tax planned for 2026 at the earliest.	National tax proposal in progress.
Poland	E-liquid tax： 2015, 0.96 PLN/mL 2016, 1.44 PLN/mL	Device tax: 40PLN
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	RON0.91 (€0.18)/ml	Progressive increase scheduled over the coming years.
Slovakia	€0.2/ml
Slovenia	€0.75/ml
Spain	€0.15/ml for liquids with less than 15 mg/ml of nicotine, €0.20/ml for higher concentrations.	From 1st April 2025, all vaping products are taxed in Spain. Nicotine-free vaping products are currently not specifically regulated.
Sweden	SEK2.072 (€0.18)/ml for nicotine ≤15 mg/ml; SEK4.143 (€0.36)/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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