Excise duty on nicotine vaping products compared to excise duty on cigarettes

Taxation of safer nicotine products and rates of excise tax are rapidly changing worldwide, along with regulatory frameworks. An increasing number of countries are introducing excise taxes on these products, or raising existing excise tax rates. However, as of 2024, where safer nicotine products are legally available, they generally enjoy more favourable taxation compared to cigarettes – although not always proportionate to their relative harms. This map illustrates the diverse taxation approaches to nicotine vaping products globally.