The Polish Ministry of Finance has proposed an amendment to the excise duty act to close a tax loophole exploited by electromagnetic induction e-cigarettes. This regulatory update, introduced following the rapid market entry of induction devices in September 2025, aims to standardize tax rates across all vaping technologies.
Under previous legislation implemented in July 2025, induction-based e-cigarettes escaped standard definitions of “disposable” or “reusable” devices. Because they utilize electromagnetic induction rather than traditional electric heating coils, they were subjected to significantly lower excise duties.
To resolve this disparity, the new draft law shifts the defining criteria of an e-cigarette. Instead of focusing solely on aerosol generation capabilities, tax authorities will now identify these devices by the presence of a ferromagnetic element connected to either the liquid tank or the power-control unit.
The tax structure under the new amendment will apply as follows:
- Refillable tanks with a ferromagnetic element will be classified as reusable e-cigarettes, carrying a 40 PLN excise tax per piece.
- Non-refillable tanks with a ferromagnetic element will be classified as disposable e-cigarettes, raising the tax on the contained liquid by 40 PLN.
- Power-control devices integrated with a ferromagnetic element will also be taxed at 40 PLN per unit.
The amendment is expected to take effect 14 days after its official publication, rapidly aligning the tax burden of induction devices with traditional e-cigarettes.
