Country Laws Regulating E-Cigarettes

Tax

16
Countries tax e-cigarettes

Ecuador

A special consumption tax (ICE) are included for other tobacco products, including e-cigarettes and heated tobacco products at ad valorem rate of 150%.

England

As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.

Indonesia

E-liquids are taxed (ad valorem) at 57% of retail price.

Italy

Tax for the year 2019 on e-liquid with nicotine is 0.082074 euros per mL; e-liquid without nicotine is 0.041037 euros per mL; there is also a 22% Value Added Tax (VAT) of the final retail price.

Latvia

Tax on e-liquid is 0.01 euro per mL and about 0.005 euros per 1mg of nicotine. There is also a 21% Value Added Tax (VAT) of the final retail price.

Maldives

In accordance with Act No. 31/79 (Export Import Act of Maldives), 200% of the cost, insurance and freight (CIF) value of tobacco products (other than cigarettes) and articles used in the consumption of tobacco products, are levied at the time of importation; further, a 6% goods and services tax (GST) is levied at the time of sale. However, gadgets used in the consumption of ENDS/ENNDS are taxed as electronic devices rather than as articles used for consumption of tobacco products.

Northern Ireland

As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.

Paraguay

E-cigarettes classified as tobacco products are subject to a 16% tax. However, in practice most e-cigarettes are not registered as tobacco products—the devices are brought in as “electronic products” and the e-liquid as “essences.” As such, the tax rate above may not apply.

Philippines

E-cigarettes are taxed at 37 pesos/mL of e-liquid (for nicotine salt liquids) and 45 pesos/mL of e-liquid (freebase nicotine liquid). E-liquid taxes will be increased 5 peoss/mL each year until 2023, with 5% annual increases from 2024 onward. Heated tobacco sticks are taxed at 25 pesos/twenty pack/unit. Heated tobacco stick pack taxes will increase by 2.50 pesos/twenty pack/unit each year until 2023, with 5% annual increases from 2024 onward.

Poland

Excise tax for 2018 is 0.5PLN per mL of e-liquid.

Portugal

Excise tax on e-liquid for the year 2018 is 0.30 euros per mL of e-liquid.

Republic of Korea:

Nicotine-containing e-cigarettes are subject to a number of taxes and charges (national health promotion, tobacco consumption, local education, and individual consumption taxes) proportional to 1,799 won/mL nicotine liquid; in addition there is a waste charge of 24 won/20 cartridges and a 10% Value Added Tax (VAT).­­­­

Saudi Arabia

A special selective tax will be collected for e-cigarettes, following the example of tobacco and its derivative products. The specific taxation rate is unclear; an update will be made upon clarification.

Scotland

As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.

Togo

E-cigarettes are subject to duties/fees and are not eligible for tax exemptions; they are taxed at a ceiling of 45 percent.

Wales

As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.