Tax

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Countries/jurisdictions tax e-cigarettes

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

Denmark; Finland; Georgia; GermanyIndonesia; Israel; ItalyLatvia; LithuaniaNorway; PakistanPhilippines; Poland; Portugal; Republic of Korea; SwedenUkraine; Uzbekistan

We identified 15 countries/jurisdictions that apply an ad valorem tax

Costa Rica; Ecuador; England; Israel; Jordan; Latvia; Maldives; Nepal; Northern Ireland; Palau; Paraguay; Republic of Korea; Scotland; Togo; Wales