The Polish government is reviewing a draft bill to increase excise duties on e-cigarettes, vaporization devices, and e-liquids. This fiscal adjustment aims to reduce the affordability of vaping products, particularly among young people, while closing existing tax loopholes.
According to the Regulatory Impact Assessment (OSR) prepared by the Ministry of Finance, the tax hikes are expected to lower consumption by making these products less economically accessible. The draft bill targets both reusable devices and disposable e-cigarettes, as well as the liquids used in them.
| Product Category | Current Excise Tax | New Excise Tax |
|---|---|---|
| Vaporization Devices (Reusable, heaters, and parts) | 40 PLN | 50 PLN |
| Disposable E-Cigarettes (Flat rate on liquid content) | 40 PLN | 50 PLN |
| E-Liquid (per milliliter) | 1.80 PLN | 2.20 PLN |
A key aspect of the draft bill is closing loopholes used to bypass current taxes. Currently, some manufacturers sell e-cigarette components separately – such as power and control units (“bottoms”) without heaters – to avoid paying excise duties. The new law extends the tax to all power and control devices, regardless of the heating technology used.
Additionally, the tax added to the liquid in disposable e-cigarettes will rise from 40 PLN to 50 PLN. This ensures that both reusable devices and disposables face the same baseline 50 PLN tax rate, preventing manufacturers from exploiting definition gaps.
The Ministry of Finance is also updating the legal definitions of e-cigarettes. Under the new rules, products will be classified into three distinct categories: disposable e-cigarettes, reusable e-cigarettes with replaceable cartridges, and “other” e-cigarettes. This catch-all third category is designed to capture any future products that do not fit standard definitions.
