Global Daily Tax News, Poland To Regularly Update Scope Of New Vaping Tax, (Sep 12, 2025)

Poland's Ministry of Finance has underscored that regular changes will be made to the scope of the nation's new tax on vaping products to ensure that new products cannot be launched on the market to circumvent the levy.

Poland introduced a tax on electronic cigarettes, heaters, and multifunctional devices from July 1, 2025.

The tax is charged at a rate of PLN40 (USD9.86) per unit or component part. The same PLN40-per-unit levy applies to disposable electronic cigarettes. A tax of PLN 0.55/ml applies on e-liquids.

The levy has had a substantial impact on vaping product consumption, cutting demand by about a quarter since implementation, against the backdrop of sales doubling in years prior.

The Ministry issued a statement on September 10, 2025, highlighting that it is constantly monitoring the market to detect new products that fall outside the levy.

It said: "Due to the appearance of a new product on the market a few days ago, the Ministry of Finance immediately prepared amendments to the act and applied for entry into the ZPPR (Polish Excise Duty Association) to adapt the previous provisions of the act to the products currently available on the market. This means that these changes will soon be processed by the government, leading to the new product being subject to excise duty."

The Ministry said each new product appearing on the market will be subject to regulations to prevent products existing in the market that are not subject to tax.