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) | From 1 April 2026, e-liquids, with or without nicotine, have been subject to an excise duty of €0.20/ml. |
| BELGIUM (BE) | The 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/ml |
| BULGARIA (BG) | € 0.28 BGN/ml per milliliter for e-liquid with and without nicotine. |
| CYPRUS (CY) | 0,12ml for e-liquid with and without nicotine |
| CROATIA (HR) | From January 2026, the excise duty rate is € 0.25/ml for e-liquid with and without nicotine. |
| CZECH REPUBLIC (CZ) | From January 2026, the excise duty rate 7,50 CZK/ml (approx.€ 0.31/ml) for e-liquid with and without nicotine. |
| DENMARK (DK) | The excise duty rate varies according to nicotine content: DKK 1.50/ml for liquids containing up to and including 12 mg/ml of nicotine, and DKK 2.50/ml for liquids containing more than 12 mg/ml. E-liquid without nicotine are excluded |
| ESTONIA (EE) | 0.25 €/ml for e-liquid(with and without nicotine |
| FINLAND (FI) | 0,40 €/ml for e-liquid with and without nicotine |
| FRANCE (FR) | NOT ENVISAGED |
| GERMANY (DE) | 0.32 €/ml from 1 January 2026. It applies to both nicotine-containing and nicotine-free e-liquids. |
| GREECE (GR) | 0,10 €/ml e-liquid. It applies to both nicotine-containing and nicotine-free e-liquids. |
| HUNGARY (HU) | The excise duty on e-liquids is HUF 38/ml until 31 October 2026. It will increase to HUF 41/ml from 1 November 2026. The rate applies to e-liquids both with and without nicotine. |
| IRELAND (IE) | 0,50 €/ml e-liquid. It applies to both nicotine-containing and nicotine-free e-liquids. |
| ITALY (IT) | Starting from the 1st of January 2026
€0,172623 /ml e-liquid with nicotine € 0,124672 ml e-liquid without nicotine, concentrate flavors, longfill and shortfills ) |
| LATVIA (LV) | From 1 January 2026, the excise duty on e-liquids is €0.35/ml. The same rate applies to ingredients used to prepare e-liquids, regardless of whether they contain nicotine. The rate is set to increase to €0.40/ml from 1 January 2027. |
| LITHUANIA (LT) | 1,56 €/ml. It applies to both nicotine-containing and nicotine-free e-liquids. |
| LUXEMBOURG (LU) | €0.12/ml. It applies to both nicotine-containing and nicotine-free e-liquids. |
| MALTA (MT) | €0.13/ml. It applies to both nicotine-containing and nicotine-free e-liquids. |
| NETHERLANDS (NL) | NOT ENVISAGED. |
| POLAND (PL) | As of 1 January 2026, the excise duty on e-liquids in Poland is PLN 1.44/ml (€0.34/ml). The excise duty also applies to nicotine-free liquids.
From 1 January 2027, the excise duty on e-liquids will increase to PLN 2.20/ml (approximately €0.50/ml). |
| PORTUGAL (PT) | The excise duty on e-liquids is €0.351/ml for liquids containing nicotine and €0.175/ml for nicotine-free liquids.
In addition, minimum excise amounts are linked to the minimum excise duty on cigarettes. For disposable devices, the minimum is 25% for nicotine-containing liquids and 12.5% for nicotine-free liquids, based on an equivalence of 0.05 ml per cigarette. For refillable devices, the respective minimum amounts are two-thirds of those values. |
| ROMANIA (RO) | Liquids with or without nicotine:0. 91 RON/ml (€0.18) Nicotine products, without tobacco, for oral consumption: 126 RON /KG |
| SLOVAKIA (SK) | In 2026, the excise duty on e-liquids is €0.20/ml, both with and without nicotine. From 1 February 2027, the rate is scheduled to increase to €0.30/ml. |
| SLOVENIA (SI) | In 2026, the excise duty on e-liquids is €0.75/ml for nicotine-containing liquids and €0.33/ml for nicotine-free liquids. |
| SPAIN (ES) | In 2026, the excise duty on e-liquids is €0.15/ml for nicotine-free liquids and liquids containing up to and including 15 mg/ml of nicotine, and €0.20/ml for liquids containing more than 15 mg/ml.
These national rates apply to mainland Spain and the Balearic Islands. The Canary Islands have separate rates: €0.075/ml for nicotine-free liquids and liquids containing up to and including 15 mg/ml of nicotine, and €0.10/ml for liquids containing more than 15 mg/ml. |
| SWEDEN (SE) | In 2026, Sweden applies an excise duty of SEK 2,087/litre to nicotine-containing e-liquids with a nicotine concentration below 15 mg/ml, and SEK 4,174/litre to those containing 15 to 20 mg/ml, inclusive. Nicotine-free e-liquids are not subject to this excise duty. |
| UNITED KINGDOM (UK) | From 1 October 2026, e-liquids in the UK are subject to an excise duty of £2.20 per 10 ml (£0.22/ml), whether or not they contain nicotine. |