A new excise tax on vaping products is set to come into effect in Ireland on November 1, 2025, a move that could see the price of some e-liquids double. As announced in Budget 2025, each milliliter of e-liquid, both nicotine-containing and nicotine-free, will be subject to a 50-cent tax.
This means a standard 10ml bottle of e-liquid, which currently retails for around €5, could increase to €10 if businesses pass the full tax on to consumers. Disposable vapes, which typically contain 2ml of e-liquid, could see a price rise of €2. All suppliers of e-liquid are now required to register with Revenue, who will be responsible for accounting for and paying the tax.
Finance Minister Paschal Donohoe stated the measure will help "address the public health concerns created by the rising prevalence of vapes... and their increasing usage amongst young people." He emphasized the importance of extending Ireland's consistent tobacco control measures to new substitute products.
Health Minister Jennifer Carroll MacNeill added that protecting young people from vaping is a government priority. She noted that this tax, alongside forthcoming legislation to restrict packaging, flavors, and advertising, and a ban on single-use vapes, will further support efforts to reduce the appeal and accessibility of these products to youth.
