The Polish Ministry of Finance has confirmed that the government adopted a draft bill to unify excise tax rules for all electronic cigarettes and vaporization devices. This policy update aims to eliminate tax avoidance schemes, such as selling e-cigarettes in separate components to bypass current tax definitions.
Under the new rules, the excise tax on e-cigarettes, heaters, multi-functional devices, and parts kits will rise to a uniform rate. Additionally, the extra tax applied to liquids inside disposable vapes will increase, aligning tax structures for both single-use and reusable products.
| Product Category | Current Excise Tax | New Excise Tax |
|---|---|---|
| Devices & Parts Kits (per unit) | 40 PLN | 50 PLN |
| Disposable Vape Liquid (additional tax) | 40 PLN | 50 PLN |
| E-liquid (per milliliter) | 1.80 PLN | 2.20 PLN (Effective Jan 1, 2027) |
Most of the newly approved regulations will enter into force 14 days after their official publication in the Journal of Laws (Dziennik Ustaw) and will be applied three months later. The delayed excise tax rate for e-liquids is scheduled to take effect on January 1, 2027.
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