Tax regulations for e-cigarettes, parts and e-liquids in the European region 2022

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Dublin, 23 Feb. 2022 (GLOBE NEWSWIRE) — The report “Tax regulation for E-cigarettes, parts and e-liquids in European Region” has been added to from offer.

The Tax Regulation report provides a detailed analysis and comparison of the existing tax systems in each country in the European region with respect to electronic cigarettes, their parts and bottled e-liquids. The report includes a comprehensive list of e-cigarette definitions, taxation rules in each country, and additional visual data tables to understand the tax burden information in the e-cigarette and e-liquid markets in the selected region.

The report will be useful for existing and new brands, manufacturers, distributors, and market analysts engaged in the Electronic Cigarettes business in the European region. In the report, sales, excise and special taxes and the calculated tax burden for different categories of vaping products are examined.

The report covers tax regulation of vaping end products in Europe. In total, the regulations of 45 countries were analyzed. Vaping products in Europe are subject to VAT and excise duty. Standard VAT rates are applied in all European countries, while excise duties are applicable in 25 countries, of which 2 countries have validated the taxation of vaping products from January 1, 2022.

An EU-wide tax on vaping products and excise duties in some countries are still under consideration. The highest tax charge is set for bottled e-liquids, while the lowest is applied for empty e-cigs. The countries with the highest tax burden on e-liquids containing e-cigs and their parts are Montenegro, Portugal and Finland. The lowest taxes in the EU are found in Luxembourg and Malta.

The major product categories, which have been analyzed in this report in the scope of tax burden and end-user price, are:

  • pre-filled pods and cartridges, pre-filled disposables (closed systems)

  • Bottled e-liquid

  • devices, batteries and empty parts (open systems)

The particularities of excise taxes on vaping products are as follows:

  • The most common tax base is the volume of liquid (either applied to e-liquids in general or only to e-liquids containing nicotine).

  • e-liquid);

  • Excise tax on empty e-cigarettes is only valid in Iceland (calculated from gross sales) and Russia (calculated

  • per unit);

  • In Denmark and Sweden, the tax rate per milliliter of e-liquid varies according to the level of nicotine concentration;

  • Nicotine by weight is used as a tax base in Germany and Latvia;

  • In Latvia, a complex tax is applied, which combines two bases: the volume of liquid and the weight of nicotine

Main topics covered:

  • Abstract

  • European vaping tax horizons

  • European tax regime for vaping products

  • European VAT rates

  • Excise taxes on vaping products in the EU

  • Excise taxes on vaping products for non-EU members

  • Annex A. Definitions of European regulations for vaping products

For more information about this report visit

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