Poland is rolling out significant changes to its excise tax system, with new regulations impacting a wide range of alternative nicotine products. Following amendments to the Excise Tax Act, new rules for vaporizing devices and the e-liquid in disposable e-cigarettes took effect on July 1, 2025. Now, further changes will come into force on August 1, 2025, targeting nicotine pouches and other novel products.
As of August 1st, the following products will be subject to a new excise tax:
- Nicotine Pouches: Taxed at a rate of 150 PLN per kilogram.
- Other Nicotine Products: A new, broadly defined category of non-tobacco nicotine items will also be taxed at 150 PLN per kilogram.
- Tobacco-Free Novel Products: These will be subject to the same tax rate as existing novel tobacco products, equalizing their fiscal treatment.
These changes follow the July 1st implementation of a 40 PLN per unit excise tax on vaporizing devices (vape hardware) and a similar increase for the e-liquid contained within disposable e-cigarettes.
The new legislation also mandates the use of tax stamps (banderole) on these products. Businesses have been given a transition period to sell off existing, unstamped stock. For nicotine pouches, other nicotine products, and tobacco-free novel products, sales of unstamped items are permitted until **April 30, 2026**. After this date, all such products must bear the tax stamps to be legally sold. This comprehensive overhaul aims to tighten Poland's tax system and unify regulations for all nicotine-containing products, which will likely lead to price increases for consumers.
