The Polish Senate has passed an amendment to tighten the excise tax system on electronic cigarettes, raising tax rates on vaping hardware, components, and liquids. Approved by a 51-0 vote with 31 abstentions, the legislation now awaits the president's signature.
According to the Ministry of Finance, the revised policy updates the legal definition of e-cigarettes to ensure equal tax treatment for all devices, regardless of design or technology. The update prevents manufacturers and distributors from bypassing tax obligations by selling modular components or utilizing non-standard hardware configurations.
| Product Category | Previous Tax Rate | New Tax Rate |
|---|---|---|
| Vaporizer Part Sets | 40 PLN per unit | 50 PLN per unit |
| Disposable Vape Surcharge | 40 PLN per unit | 50 PLN per unit |
| E-Liquid Tax | 1.80 PLN / ml | 2.20 PLN / ml (from Jan 1, 2027) |
Most provisions will enter into force 14 days after official publication in the Journal of Laws and will apply after a three-month transition period. The tax increase on e-liquids will take effect on January 1, 2027.
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.
