Excise taxes on E-liquids
Excise taxes on E-liquids
Each European Union member state applies different excise duties on e-liquids, and these excise rates may vary annually.
Below is an overview of the excise duties on e-liquids in various European countries.
| Memebre State | Exciese |
|---|---|
| Austria (AT) | Waiting for answer from authority |
| Belgium (BE) | €0.15/ml for all liquids, with or without nicotine |
| Bulgaria (BG) | 0.40 BGN/ml from 1/1/2025 |
| Croatia (HR) | Not envisaged |
| Cyprus (CY) | €0.12/ml e-liquid (with and without nicotine) |
| Czech Republic (CZ) | CZK2.50 (€0.10)/ml from 1/1/2024, gradual increases to CZK10 (€0.41)/ml by 2027 |
| Denmark (DK) | DKK2.00/ml |
| Estonia (EE) | €0.20/ml (from 01/01/2018, with exceptions from 2021 to 2022) |
| Finland (FI) | €0.30/ml |
| France (FR) | Not envisaged |
| Germany (DE) | €0.26/ml from 1/1/2025, €0.32/ml from 1/1/2026 |
| Greece (GR) | €0.10/ml (with and without nicotine) |
| Hungary (HU) | Standard: HUF36 (€0.09)/ml | Single-use: HUF76 (€0.18)/ml from 1/1/2025 |
| Ireland (IE) | Not envisaged. Possible introduction in mid-2025 |
| Italy (IT) | €0.143849/ml (with nicotine) | €0.098896/ml (without nicotine) from 1/1/2025 |
| Latvia (LV) | €0.29/ml (from 1/1/2025), €0.35/ml (from 1/1/2026), €0.39/ml (from 1/1/2027) |
| Lithuania (LT) | €0.63/ml from January 2025 |
| Luxembourg (LU) | €0.12/ml from 1/10/2024 |
| Malta (MT) | €0.13/ml from 1/1/2025 |
| Netherlands (NL) | Not envisaged. Possible introduction in 2026 |
| Poland (PL) | PLN0.55/ml from 1/1/2025, increasing to PLN0.96 (€0.21)/ml from 1/3/2025 |
| Portugal (PT) | €0.351/ml (with nicotine) | €0.175/ml (without nicotine) from 1/1/2024 |
| Romania (RO) | RON0.81/ml (€0.18) increasing to RON0.91/ml in 2025 |
| Slovakia (SK) | Not envisaged. Possible introduction from February 2025 |
| Slovenia (SI) | €0.70/ml (nicotine-containing) | €0.31/ml (nicotine-free) |
| Spain (ES) | €0.20/ml (>15 mg nicotine) | €0.15/ml (≤15 mg or nicotine-free) from 1/4/2025 |
| Sweden (SE) | Up to 14.5 mg/ml: SEK2,104/liter | Over 14.5 mg/ml: SEK4,208/liter |
| United Kingdom (UK) | Not envisaged for 2025. Introduction in October 2026 (£2.20/10 ml) |