Thirty-five countries/jurisdictions tax e-cigarettes
Azerbaijan; Costa Rica; Denmark; Ecuador; Egypt; England; Finland; Georgia; Germany; Guam; Indonesia; Israel; Italy; Jordan; Latvia; Lithuania; Maldives; Montenegro; Nepal; Northern Ireland; Norway; Pakistan; Palau; Paraguay; Philippines; Poland; Portugal; Republic of Korea; Saudi Arabia; Scotland; Sweden; Togo; Ukraine; Uzbekistan; Wales
The most common e-cigarette tax is a tax applied to e-cigarette liquid and based on its volume.
- For example, Norway established its tax rate for e-cigarettes with nicotine as 4,50 NOK per milliliter of liquid.
Other countries tax the device and accessories as well.
- Costa Rica set a tax rate of 20 percent that is equally applied to e-cigarette liquid and related accessories.
- The Republic of Korea set a tax on liquid (per ml), a 10 percent value added tax, as well as a waste charge per 20 cartridges.
We identified 18 countries/jurisdictions that apply a specific excise tax based on volume
We identified 15 countries/jurisdictions that apply an ad valorem tax