Polish President Andrzej Duda has signed aggressive legislation imposing record tax hikes on tobacco, e-cigarettes, and nicotine pouches. This fiscal strategy, coupled with a new ban on flavored heated tobacco, aims to curb nicotine consumption while significantly increasing retail prices nationwide.
The new regulations introduce an excise tax on previously exempt categories, including reusable e-cigarettes, multifunctional devices, and nicotine pouches. A flat rate of 40 PLN will be applied per vaporization device.
Furthermore, the government has established a “roadmap” for annual tax increases on consumables, ensuring that the cost of vaping and using nicotine pouches will surge over the next three years.
| Product Category | 2025 Rate | 2026 Rate | 2027 Rate |
|---|---|---|---|
| E-liquids | 0.96 PLN / ml (from July 1) | 1.44 PLN / ml | 1.80 PLN / ml |
| Nicotine Pouches | 150 PLN / kg | 200 PLN / kg | 250 PLN / kg |
Traditional tobacco users are also facing severe price shocks. Following a 25% excise hike in March 2025, the average price of a cigarette pack has crossed 20 PLN. Government projections indicate this will exceed 26 PLN by 2027 due to scheduled annual increases of 20% in 2026 and 15% in 2027.
Beyond taxation, the legislation fundamentally alters market availability. On April 1, 2025, President Duda signed a law officially banning the sale of flavored heated tobacco products. Retailers and manufacturers have a nine-month grace period, meaning these products will be entirely removed from shelves by early 2026.
Simultaneously, the cost of mandatory tax stamps (banderoles) has increased. E-liquid stamps now cost 1.50 PLN for containers up to 2ml, and 5.00 PLN for larger bottles.
More restrictions are on the horizon. The Ministry of Health has drafted an amendment to ban the sale of all electronic cigarettes—including zero-nicotine disposable and refillable devices—to individuals under 18. This draft is currently undergoing notification with the European Commission.
