The French government is planning to introduce a new tax on vaping products, a move that could see the price of e-liquid refills increase starting in the spring of 2026. Prime Minister Sébastien Lecornu announced the measure during the presentation of the upcoming year's budget, framing it as a way to generate state revenue.
Currently, e-liquids used to fill e-cigarettes are only subject to a standard 20% VAT. The new proposal would add a specific excise tax, resulting in an estimated price increase of 30 to 50 euro cents for a standard 10-milliliter bottle, which currently costs around 5 euros. The exact amount of the tax will reportedly be tiered based on the nicotine content of the product.
This is not the first time such a tax has been considered. A similar but more aggressive amendment was proposed during the 2025 budget debates, which would have added about 1.50 euros to the price of a 10ml bottle. That measure did not pass.
The announcement has already drawn criticism from public health advocates and the vaping industry. While the long-term health risks of e-cigarettes are still being studied, vaping is widely considered by many to be significantly less harmful than smoking and an effective tool for smoking cessation. Critics, including tobacconists and the vaping industry union (Fivape), argue that increasing the cost of a less harmful alternative could discourage smokers from switching and therefore goes against public health goals. They fear it will disproportionately affect recent ex-smokers who may consume more e-liquid as they transition away from combustible cigarettes.
