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Higher prices for e-cigarettes and liquids: changes in excise duty

The law introduces higher excise duty rates on e-liquids and vaporization devices, including tobacco heaters. These changes will directly translate into higher retail prices for these products, aiming to reduce their consumption, especially among young people.
Key points
Increase in e-liquid tax: from January 1, 2027, the excise rate will rise from 1.80 PLN to 2.20 PLN per milliliter (a 10ml bottle could cost about 9 PLN more).
More expensive devices: the excise tax on vaporization devices (e.g., tobacco heaters, reusable e-cigarettes) and parts sets will increase from 40 PLN to 50 PLN per piece.
Tax on batteries and power units: all so-called 'bottoms' of e-cigarettes (power and control units) will now be subject to excise duty, even if they do not contain a heater.
Pricey disposables: the flat fee added to the liquid tax in disposable e-cigarettes will rise from 40 PLN to 50 PLN, increasing their retail price.
No tax on empty cartridges: empty pods/cartridges will no longer be taxed as devices; only the liquid inside them will be subject to excise duty.
Mandatory excise stamps: new reusable devices will be required to carry excise stamps (banderoles).
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Status:
Introduced
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku akcyzowym.
Print number: PROJEKT USTAWY 2839
Process start date: 2026-07-23