The Polish government approved a draft amendment on July 21 to raise excise taxes on e-cigarettes and close tax loopholes. This policy aims to curb youth vaping by increasing retail prices, though its implementation faces uncertainty after President Karol Nawrocki blocked a similar bill earlier this month.
Under the approved draft, the excise tax on vaporization devices will increase from 40 PLN to 50 PLN. This tax also applies to liquids contained in disposable e-cigarettes. Additionally, the tax on e-liquid will rise from 1.80 PLN to 2.20 PLN per milliliter starting January 1, 2027.
| Product / Component | Current Excise Rate | New Excise Rate |
|---|---|---|
| Vaporization Devices | 40 PLN | 50 PLN |
| E-liquids (per ml) | 1.80 PLN | 2.20 PLN (Effective Jan 1, 2027) |
| Power-Control Units (without coils) | Untaxed | Subject to standard device excise |
To stop manufacturers from evading taxes by selling vape components separately, the Ministry of Finance will now tax power-control units (devices without built-in heating elements). Government spokesperson Adam Szłapka stated these changes ensure all vaping products follow the same rules.
While most of the new regulations will take effect three months after publication, the legislative path remains blocked by political friction. In early July, President Karol Nawrocki referred a similar excise expansion bill to the Constitutional Tribunal, citing concerns over parliamentary procedures and insufficient transition periods (vacatio legis).
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