Dutch State Secretary of Finance Eelco Eerenburg has drafted legislation to introduce an excise tax on e-cigarettes, moving forward independently as European Union negotiations remain stalled. The policy aims to raise vaping prices to parity with traditional cigarettes, directly targeting high youth consumption rates across the Netherlands.
Aligning Vape Prices with Tobacco to Protect Youth
“The health of our children cannot wait for Brussels,” Eerenburg stated. “So, to be on the safe side, we are also introducing national legislation.”
Under the proposal, which will be submitted to the Tweede Kamer in early 2027, the excise tax will take effect on January 1, 2029. Specific tax rates remain undecided, but the explicit goal is to eliminate the price gap between vapes and combustible cigarettes.
The measure responds to persistent youth consumption patterns. Data from the Trimbos-instituut indicates that 10.3% of individuals aged 12 to 25 used e-cigarettes monthly in 2023, rising to 13.3% among 15- to 17-year-olds. Among regular youth vapers, 69.1% also smoked traditional cigarettes monthly. Although the Netherlands banned non-tobacco flavors on January 1, 2024, 85% of young users surveyed in 2025 reported still using flavored liquids.
Stalled EU Directive Prompts Independent National Policy
The Dutch initiative emerges from persistent gridlock within the Council of the European Union. While the European Commission proposed revising the Tobacco Taxation Directive in July 2025 to establish minimum excise duties on vapes, heated tobacco, and nicotine pouches, tax policies require unanimous member-state approval.
Due to ongoing member disagreements, the file was removed from the Ecofin Council agenda on June 12, 2026, leaving the EU timetable unresolved. The Dutch government confirmed it will withdraw its domestic law if a harmonized European framework is adopted.
Addressing Cross-Border Shopping and Illicit Markets
Eerenburg acknowledged that a unilateral tax faces cross-border obstacles, noting that vapes can be “bought online and across the border,” making the Dutch excise tax easy to avoid. Industry representatives have argued that tax increases will push consumers directly into unregulated parallel markets.
Dutch market regulators argue that illicit trade requires stronger inspection protocols rather than policy retreat. In June 2026, the Netherlands Food and Consumer Product Safety Authority (NVWA) seized 189,000 illegal flavored vape products, maintaining enforcement in line with World Health Organization recommendations on tax and flavor restrictions.
