The Belgian federal government has introduced a significant excise duty on e-liquids used in popular electronic cigarettes, effective January 1, 2024. This measure will increase the cost of a 50 ml bottle of e-liquid from 15 euros to 22.5 euros, a nearly 8 euro rise. The tax is part of a broader effort to discourage both smoking and vaping in the country.
According to the Federal Public Service Finance, the excise duty amounts to 15 cents per milliliter and applies not only to e-liquids but also to any substance intended for use in an electronic cigarette or that can be used to refill an electronic cigarette, including boosters and flavorings.
Industry Concerns and Potential Cross-Border Purchases
The vaping industry fears that many 'vapers' will cross the border to purchase their e-cigarettes and e-liquids due to the substantial price increase. An average smoker or 'vaper' uses a 50 ml bottle for about 2 weeks, resulting in a monthly increase of 15 euros or 180 euros per year. If consumers opt for cross-border purchases en masse, the government may face significantly lower revenue from this measure, which aimed to generate 200 million euros annually.
Part of a Larger Plan for a Smoke-Free Generation
The excise duty is part of Health Minister Frank Vandenbroucke's (Vooruit) plan to ensure a smoke-free generation in the future. According to health institute Sciensano, additional efforts were necessary to achieve this goal.
Other measures include an average increase of 2 euros per pack of cigarettes by next year, with prices expected to reach approximately 10 euros per pack, depending on the brand. From 2025, a display ban will be enforced, requiring cigarettes and vapes to be stored in a separate room or cabinet, no longer visible in stores. Temporary sales points, such as those at festivals and large supermarkets, will also be eliminated.
Expanding Smoke-Free Zones to Protect Children and Youth
Smoking will be prohibited in more places, including amusement parks, zoos, petting zoos, playgrounds, and on and near sports fields, starting from 2025. A smoking ban will also apply within a 10-meter perimeter of entrances and exits of healthcare, childcare, and educational institutions, as well as public libraries. The government had hoped to ban smoking rooms in the hospitality industry, but these will be allowed to remain.
"Children and young people should be confronted with cigarettes, tobacco products, and smokers as little as possible. That is why we will make it impossible to smoke in as many places as possible in the public space where children and young people come," explains Vandenbroucke.
The government is also working on a ban on disposable e-cigarettes, which are popular among young people.
Vape Industry Content Creator | Product Reviewer | Harm Reduction Advocate
Daniel Brooks is a vape industry content creator with a strong focus on product reviews, device performance, and consumer education. With extensive hands-on experience using disposable vapes, pod systems, and e-liquids, Daniel provides practical, unbiased insights for adult consumers.
