Poland raises excise tax on e‑cigarettes and vaping products

The Polish Council of Ministers approved amendments to the excise tax law that will apply uniformly to all electronic cigarettes, heated tobacco devices and related vaping equipment, regardless of technology. The definition of e‑cigarettes has been expanded so that every type of device and its components are subject to the same excise rate.

The per‑unit excise duty rises from 40 zł to 50 zł for e‑cigarettes, heat‑generators and multifunctional devices, as well as for kits of parts. The additional excise amount applied to the liquid in disposable e‑cigarettes also increases to 50 zł. The liquid tax rises from 1.80 zł to 2.20 zł per millilitre. Most provisions take effect 14 days after publication in the Official Gazette and are enforced after three months, while the higher liquid‑tax rate starts on 1 January 2027.