Excise tax burden on e-liquids (2023)
(2025)
By 2023, among countries permitting the sale of nicotine vapes, at least 52 had implemented taxes on them. Of these, 37 tax all e-liquids, while 17 only tax those containing nicotine. Most impose a specific excise tax on e-liquids, with 30 applying a uniform tax rate and nine using a tiered system. Out of 52 countries which tax nicotine vapes, Belarus had the highest excise tax burden at 88%. This was followed by Portugal at 85%, Norway at 78%, and Kazakhstan at 77%. The lowest excise tax burdens were noted in Costa Rica and Paraguay (both at 4%), Kenya (3%), and Croatia (0%).