Excise taxes on e-liquid
Excise taxes on e-liquid
Following is a list updated to February 2026 of excise duties – consumption tax for e liquids in Europe
Following is a list updated to January 2026 of excise duties – consumption tax for e liquids in Europe
| MEMBER STATE | EXCISE DUTY |
|---|---|
| Austria (AT) | Awaiting response from the authority. |
| Belgium (BE) | Excise duty applies to any liquid containing or not containing nicotine, as well as any substance intended for use in an electronic cigarette or that can be used to refill an electronic cigarette. The excise duty rate is €0.15 per milliliter. |
| Bulgaria (BG) | Excise duty is BGN 0.40/ml from 1/1/2025. |
| Cyprus (CY) | Excise duty is €0.12/ml for refill liquid. It applies to both nicotine-containing and nicotine-free products. |
| Croatia (HR) | From January 2026, the excise duty rate is € 0.25 per milliliter. |
| Czech Republic (CZ) | E-liquids will be taxed at an excise duty of 2.50 Czech crowns (€0.10) per ml from January 1, 2024. The Ministry of Health’s overview states that e-liquids will be gradually taxed over the next four years as follows: 2.50 CZK (€0.10) per ml, 5 CZK (€0.21) per ml, 7.50 CZK (€0.31) per ml, and 10 CZK (€0.41) per ml. |
| Denmark (DK) | Excise duty is DKK 2.00 per milliliter. |
| Estonia (EE) | Excise duty is €0.20/ml for all e-liquids, with or without nicotine. |
| Finland (FI) | Excise duty is €0.30/ml for refill liquid. |
| France (FR) | No excise duty is foreseen. |
| Germany (DE) | Taxation came into effect on July 1, 2022. Excise duty is €0.32/ml from January 1, 2026. It applies to both nicotine-containing and nicotine-free products. |
| Greece (GR) | Excise duty is €0.10/ml for refill liquid. It applies to both nicotine-containing and nicotine-free products. |
| Hungary (HU) | From January 1, 2025, Hungary updated its excise duty rates on e-liquids: Standard e-liquids: Excise duty increased from 33 HUF (€0.08) per ml to 36 HUF (€0.09) per ml. Disposable vaporizers: New higher tax introduced at 76 HUF (€0.18) per ml. |
| Ireland (IE) | 0,50 €/ml e-liquid. It applies to both nicotine-containing and nicotine-free e-liquids. |
| Italy (IT) | From January 1, 2026, excise duty is: 0,169552 /ml e-liquid with nicotine. 0,122454 €/ml e-liquid without nicotine, concentrate flavors, longfill and shortfills. PLI codes and tax stamps must be requested from ADM (Agenzia delle Accise, Dogane e Monopoli). |
| Latvia (LV) | From 1/1/2026, it will increase to €0.35/ml, and from 1/1/2027, it will be €0.39/ml. |
| Lithuania (LT) | Excise duty applies from January 2025 and is €0.63/ml. |
| Luxembourg (LU) | From October 1, 2024, Luxembourg introduced an excise duty on e-liquids used in electronic cigarettes. The tax rate is €0.12 per milliliter. |
| Malta (MT) | From January 1, 2025, Malta introduced an excise duty on e-liquids, applicable to both nicotine-containing and nicotine-free products. The tax is set at €0.13 per milliliter of e-liquid. |
| Netherlands (NL) | Not foreseen. Possible introduction in 2026. |
| Poland (PL) | Effective 1 January 2026, the excise duty on e-liquids is PLN 1.44 per ml (EUR 0.34/ml) per millilitre. The excise duty also applies to nicotine-free liquids. |
| Portugal (PT) | From January 1, 2024, Portugal updated its excise duty rates on e-liquids: Nicotine-containing e-liquids: Tax increased from €0.336 to €0.351 per milliliter. Nicotine-free e-liquids: A new tax of €0.175 per milliliter was introduced. |
| Romania (RO) | Liquids with and without nicotine: RON 0.91 (EUR 0.18). Nicotine products, without tobacco, for oral consumption: 23 € per kilogram. |
| Slovakia (SK) | No excise duty is foreseen. Likely introduction from February 2025. |
| Slovenia (SI) | Excise duty is: €0.70/ml for nicotine-containing liquids, €0.31/ml for nicotine-free liquids. |
| Spain (ES) | From 1 April 2025, e-liquids are taxed based on their nicotine content. Liquids containing more than 15 milligrams of nicotine are taxed at €0.20 per milliliter, while those containing 15 milligrams or less, or completely nicotine-free, are taxed at €0.15 per milliliter. |
| Sweden (SE) | From January 1, 2025, Sweden imposes excise duties on nicotine-containing e-liquids with rates varying by nicotine concentration: E-liquids with up to 14.5 mg/ml nicotine: 2,104 SEK per liter. Highly concentrated e-liquids (over 14.5 mg/ml): 4,208 SEK per liter. |
| United Kingdom (UK) | No excise duty for 2025. Introduction will take place in October 2026: This tax will impose a fixed excise duty of £2.20 per 10 milliliters of e-liquid, regardless of nicotine content. |