E-cigarette taxation policies are generally introduced to offset public health costs and reduce youth usage; however, they also create major implications for pricing structures, logistics, and supply chain strategy. To help brands navigate these challenges, vapeMons has compiled an overview of global e-liquid and vaping device taxes based on the latest available data as of September 2025. This summary highlights key regulatory movements across major markets, enabling partners to better plan their compliance strategies — particularly in line with TPD, MSDS, and other international standards that vapeMons specializes in supporting.
Tax regulations are subject to frequent updates, and we strongly recommend confirming the latest details with local authorities or customs offices before shipment.
United States: State-Level Variations
The United States currently has no federal excise tax on e-cigarettes.
However, as of September 2025, 31 U.S. states, along with Washington, D.C. and Puerto Rico, have implemented state or local excise taxes.
These taxes primarily target nicotine-containing e-liquids and are applied either at the wholesale or retail level, depending on jurisdiction.
| STATE/TERRITORY |
TAX RATE |
NOTES |
| Alabama |
$0.10/mL (all e-liquid) |
Effective Oct. 1, 2026; applies to nicotine and non-nicotine products. |
| California |
54.27% wholesale + 12.5% retail |
On nicotine products; wholesale tied to cigarette tax parity. |
| Colorado |
56% of manufacturer’s list price |
Increases to 62% in 2027; 50% lower for FDA MRTP products. |
| Connecticut |
$0.40/mL (closed-system) + 10% wholesale (open-system) |
Applies to nicotine products. |
| Delaware |
$0.05/mL |
On nicotine-containing e-liquid. |
| District of Columbia |
79% wholesale |
On devices and nicotine e-liquids. |
| Georgia |
$0.05/mL (closed-system) + 7% wholesale (open-system) |
Applies to all products. |
| Hawaii |
70% wholesale |
On all vaping products. |
| Illinois |
45% wholesale |
On nicotine-containing products; Chicago/Cook County adds $0.20/mL. |
| Indiana |
15% retail gross + 15% wholesale (closed-system) |
On all products. |
| Kansas |
$0.05/mL |
On all e-liquid. |
| Kentucky |
15% wholesale (open-system) + $1.50/unit (closed-system) |
On all products. |
| Louisiana |
$0.15/mL |
On nicotine e-liquid. |
| Maine |
43% wholesale |
On all vaping products. |
| Maryland |
20% retail (open-system) + 60% (under 5mL closed-system) |
On nicotine products. |
| Massachusetts |
75% wholesale |
On all products; strict enforcement with fines. |
| Minnesota |
95% wholesale (out-of-state) or nicotine-based (in-state) |
First US state to tax e-liquids (2011). |
| Nebraska |
$0.05/mL (<3mL) + 10% wholesale (≥3mL) |
On nicotine products; local taxes in Omaha. |
| Nevada |
30% wholesale |
On all vapor products. |
| New Hampshire |
8% wholesale (open-system) + $0.30/mL (closed-system) |
On all products. |
| New Jersey |
$0.30/mL (closed-system) + 30% retail/wholesale (open-system) |
On nicotine products. |
| New Mexico |
12.5% wholesale (bottled) + $0.50/unit (pods/cartridges) |
On all products. |
| New York |
20% retail |
On all vapor products. |
| North Carolina |
$0.05/mL |
On nicotine e-liquid. |
| Ohio |
$0.10/mL |
On nicotine e-liquid. |
| Oregon |
65% wholesale |
On “inhalant delivery systems”; excludes cannabis products. |
| Pennsylvania |
40% wholesale |
On e-liquids and devices with liquid. |
| Puerto Rico |
$0.05/mL + $3.00/unit (devices) |
On e-liquids and e-cigarettes. |
| Rhode Island |
10% wholesale (open-system) + $0.50/mL (closed-system) |
On all products. |
| Tennessee |
10% wholesale |
On all vapor products. |
| Utah |
56% wholesale |
On all vaping products. |
| Vermont |
92% wholesale |
On bottled e-liquids and devices. |
| Virginia |
$0.11/mL |
On nicotine e-liquid. |
| Washington |
$0.27/mL (<5mL) + $0.09/mL (≥5mL) |
On all e-liquid. |
| West Virginia |
$0.075/mL |
On all e-liquid. |
| Wisconsin |
$0.05/mL (closed-system) |
On all e-liquid. |
| Wyoming |
15% wholesale |
On devices and nicotine e-liquids. |
International Vape Taxes
Over 50 countries globally tax vaping products, with Europe often adding a 20% VAT and Asia favoring wholesale taxes. Key examples include:
| COUNTRY |
TAX RATE |
NOTES |
| Albania |
10 Lek/mL |
On nicotine e-liquid. |
| Azerbaijan |
20 AZN/L |
On all e-liquid. |
| Bahrain |
100% of pre-tax price |
On nicotine e-liquid and devices. |
| Belgium |
€0.15/mL |
On all e-liquid. |
| Bulgaria |
0.35 BGN/mL |
On nicotine e-liquid. |
| Canada |
$1.12/2mL (first 10mL) + $1.12/10mL additional |
Federal; provinces add their own. |
| China |
36% production/import + 11% wholesale |
On e-cigarettes and e-liquids. |
| Costa Rica |
20% wholesale |
On all vaping products. |
| Croatia |
0% (currently) |
Tax on books but set to zero. |
| Cyprus |
€0.12/mL |
On all e-liquid. |
| Czechia |
2.50 CZK/mL (rising to 10 CZK by 2027) |
On all e-liquid. |
| Denmark |
DKK 2.00/mL |
On all e-liquid. |
| Ecuador |
150% wholesale |
On “other tobacco products.” |
| Estonia |
€0.20/mL |
On all e-liquid. |
| Finland |
€0.30/mL |
On all e-liquid. |
| Georgia |
0.2 GEL/mL |
On all e-liquid. |
| Germany |
€0.26/mL (rising to €0.32 in 2026) |
On all e-liquid. |
| Greece |
€0.10/mL |
On all e-liquid. |
| Hungary |
20 HUF/mL |
On all e-liquid. |
| Indonesia |
10% on devices + 40 IDR/mL on e-liquid |
On all products. |
| Ireland |
€0.50/mL (from Nov 1, 2025) |
On all e-liquid. |
| Israel |
10.04 NIS/mL (rising to 18.60 NIS in July 2025) |
On all e-liquid. |
| Italy |
€0.08/mL (nicotine) + €0.07/mL (zero-nic) |
On e-liquid. |
| Jordan |
200% of CIF value |
On devices and nicotine e-liquid. |
| Kenya |
40% on devices + 70 KES/mL on e-liquid |
On all products. |
| Latvia |
€0.01/mL + €0.005/mg nicotine |
On e-liquid. |
| Lithuania |
€0.25/mL |
On all e-liquid. |
| Malaysia |
10% on devices + 40 sen/mL on e-liquid |
On all products (nicotine tax postponed). |
| Montenegro |
€0.90/mL |
On all e-liquid. |
| North Macedonia |
3 MKD/mL |
On all e-liquid. |
| Norway |
4.5 NOK/mL |
On all e-liquid. |
| Paraguay |
16% (as tobacco products) |
On vaping products. |
| Philippines |
52 PHP/mL (nic salt) + 60 PHP/mL (freebase) |
Increasing 5% annually from 2024. |
| Poland |
0.96 PLN/mL (rising to 1.44 PLN in 2026) + 40 PLN/disposable |
On e-liquids and disposables. |
| Portugal |
€0.336/mL |
On nicotine e-liquid. |
| Romania |
0.52 RON/mL |
On nicotine e-liquid. |
| Russia |
50 RUB/unit (disposables) + 13 RUB/mL (nicotine) |
On e-liquids and disposables. |
| Saudi Arabia |
100% of pre-tax price |
On e-liquid and devices. |
| Serbia |
4.32 RSD/mL |
On all e-liquid. |
| Slovakia |
€0.20/mL (rising to €0.30 in 2027) |
On e-liquid. |
| Slovenia |
€0.18/mL |
On nicotine e-liquid. |
| South Africa |
3.18 ZAR/mL |
On all e-liquid. |
| South Korea |
1,799 KRW/mL (total) + 24.2 KRW/20 cartridges |
On tobacco-derived nicotine; synthetic nicotine exempt. |
| Spain |
€0.15-€0.20/mL |
On e-liquid. |
| Sweden |
2 SEK/mL (up to 15mg) + 4 SEK/mL (15-20mg) |
On nicotine e-liquid. |
| Togo |
Up to 45% |
On vaping products. |
| Ukraine |
3 UAH/mL |
On all e-liquid. |
| UAE |
100% of pre-tax price |
On e-liquid and devices. |
Impact of Taxes on ManufacturersTaxes of this scale can increase total manufacturing and logistics costs by 20–35%, significantly influencing pricing and competitiveness across global markets.
At vapeMons, we support brands in navigating these cost pressures through compliant, customizable formulation strategies. Our TPD and MSDS certified e-liquids, produced in a 11,000㎡ GMP facility with MES production traceability, ensure both regulatory reliability and global scalability.
By combining tax-aware formulation design with flexible packaging and concentration options, vapeMons helps partners maintain profitability while meeting regional compliance requirements.
For tailored consultation or tax-optimized
vapeMons Selfill solutions, contact us at
info@vapemons.com or
vapemons@gmail.com.
(Data sources: Campaign for Tobacco-Free Kids, Tax Foundation, Chemnovatic. Based on late September 2025 data — please confirm details with local authorities for the most up-to-date information.)
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