As a leading e-liquid manufacturer, YTOO is committed to providing one-stop solutions for global brands, including compliance navigation and customized formulations. E-cigarette tax policies are typically designed to offset public health costs and curb youth uptake, but they can significantly impact pricing and supply chains. Below, we’ve compiled an overview of e-liquid and vaping device taxes based on data from late September 2025, covering major markets to help brands plan compliance strategies, especially with the TPD and MSDS standards we specialize in. Taxes are subject to change—always verify with local authorities.
United States: State-Level Variations
The US has no federal e-cigarette tax, but as of late September 2025, 31 states plus Washington, D.C., and Puerto Rico have implemented state or local excise taxes, primarily targeting nicotine-containing products, applied either at retail or wholesale. Key examples include:
| State/Territory | Tax Rate | Notes |
|---|---|---|
| Alabama | $0.10/mL (all e-liquid) | Effective Oct. 1, 2026; applies to nicotine and non-nicotine products. |
| California | 54.27% wholesale + 12.5% retail | On nicotine products; wholesale tied to cigarette tax parity. |
| Colorado | 56% of manufacturer’s list price | Increases to 62% in 2027; 50% lower for FDA MRTP products. |
| Connecticut | $0.40/mL (closed-system) + 10% wholesale (open-system) | Applies to nicotine products. |
| Delaware | $0.05/mL | On nicotine-containing e-liquid. |
| District of Columbia | 79% wholesale | On devices and nicotine e-liquids. |
| Georgia | $0.05/mL (closed-system) + 7% wholesale (open-system) | Applies to all products. |
| Hawaii | 70% wholesale | On all vaping products. |
| Illinois | 45% wholesale | On nicotine-containing products; Chicago/Cook County adds $0.20/mL. |
| Indiana | 15% retail gross + 15% wholesale (closed-system) | On all products. |
| Kansas | $0.05/mL | On all e-liquid. |
| Kentucky | 15% wholesale (open-system) + $1.50/unit (closed-system) | On all products. |
| Louisiana | $0.15/mL | On nicotine e-liquid. |
| Maine | 43% wholesale | On all vaping products. |
| Maryland | 20% retail (open-system) + 60% (under 5mL closed-system) | On nicotine products. |
| Massachusetts | 75% wholesale | On all products; strict enforcement with fines. |
| Minnesota | 95% wholesale (out-of-state) or nicotine-based (in-state) | First US state to tax e-liquids (2011). |
| Nebraska | $0.05/mL (<3mL) + 10% wholesale (≥3mL) | On nicotine products; local taxes in Omaha. |
| Nevada | 30% wholesale | On all vapor products. |
| New Hampshire | 8% wholesale (open-system) + $0.30/mL (closed-system) | On all products. |
| New Jersey | $0.30/mL (closed-system) + 30% retail/wholesale (open-system) | On nicotine products. |
| New Mexico | 12.5% wholesale (bottled) + $0.50/unit (pods/cartridges) | On all products. |
| New York | 20% retail | On all vapor products. |
| North Carolina | $0.05/mL | On nicotine e-liquid. |
| Ohio | $0.10/mL | On nicotine e-liquid. |
| Oregon | 65% wholesale | On “inhalant delivery systems”; excludes cannabis products. |
| Pennsylvania | 40% wholesale | On e-liquids and devices with liquid. |
| Puerto Rico | $0.05/mL + $3.00/unit (devices) | On e-liquids and e-cigarettes. |
| Rhode Island | 10% wholesale (open-system) + $0.50/mL (closed-system) | On all products. |
| Tennessee | 10% wholesale | On all vapor products. |
| Utah | 56% wholesale | On all vaping products. |
| Vermont | 92% wholesale | On bottled e-liquids and devices. |
| Virginia | $0.11/mL | On nicotine e-liquid. |
| Washington | $0.27/mL (<5mL) + $0.09/mL (≥5mL) | On all e-liquid. |
| West Virginia | $0.075/mL | On all e-liquid. |
| Wisconsin | $0.05/mL (closed-system) | On all e-liquid. |
| Wyoming | 15% wholesale | On devices and nicotine e-liquids. |
International Vape Taxes
Over 50 countries globally tax vaping products, with Europe often adding a 20% VAT and Asia favoring wholesale taxes. Key examples include:
| Country | Tax Rate | Notes |
|---|---|---|
| Albania | 10 Lek/mL | On nicotine e-liquid. |
| Azerbaijan | 20 AZN/L | On all e-liquid. |
| Bahrain | 100% of pre-tax price | On nicotine e-liquid and devices. |
| Belgium | €0.15/mL | On all e-liquid. |
| Bulgaria | 0.35 BGN/mL | On nicotine e-liquid. |
| Canada | $1.12/2mL (first 10mL) + $1.12/10mL additional | Federal; provinces add their own. |
| China | 36% production/import + 11% wholesale | On e-cigarettes and e-liquids. |
| Costa Rica | 20% wholesale | On all vaping products. |
| Croatia | 0% (currently) | Tax on books but set to zero. |
| Cyprus | €0.12/mL | On all e-liquid. |
| Czechia | 2.50 CZK/mL (rising to 10 CZK by 2027) | On all e-liquid. |
| Denmark | DKK 2.00/mL | On all e-liquid. |
| Ecuador | 150% wholesale | On “other tobacco products.” |
| Estonia | €0.20/mL | On all e-liquid. |
| Finland | €0.30/mL | On all e-liquid. |
| Georgia | 0.2 GEL/mL | On all e-liquid. |
| Germany | €0.26/mL (rising to €0.32 in 2026) | On all e-liquid. |
| Greece | €0.10/mL | On all e-liquid. |
| Hungary | 20 HUF/mL | On all e-liquid. |
| Indonesia | 10% on devices + 40 IDR/mL on e-liquid | On all products. |
| Ireland | €0.50/mL (from Nov 1, 2025) | On all e-liquid. |
| Israel | 10.04 NIS/mL (rising to 18.60 NIS in July 2025) | On all e-liquid. |
| Italy | €0.08/mL (nicotine) + €0.07/mL (zero-nic) | On e-liquid. |
| Jordan | 200% of CIF value | On devices and nicotine e-liquid. |
| Kenya | 40% on devices + 70 KES/mL on e-liquid | On all products. |
| Latvia | €0.01/mL + €0.005/mg nicotine | On e-liquid. |
| Lithuania | €0.25/mL | On all e-liquid. |
| Malaysia | 10% on devices + 40 sen/mL on e-liquid | On all products (nicotine tax postponed). |
| Montenegro | €0.90/mL | On all e-liquid. |
| North Macedonia | 3 MKD/mL | On all e-liquid. |
| Norway | 4.5 NOK/mL | On all e-liquid. |
| Paraguay | 16% (as tobacco products) | On vaping products. |
| Philippines | 52 PHP/mL (nic salt) + 60 PHP/mL (freebase) | Increasing 5% annually from 2024. |
| Poland | 0.96 PLN/mL (rising to 1.44 PLN in 2026) + 40 PLN/disposable | On e-liquids and disposables. |
| Portugal | €0.336/mL | On nicotine e-liquid. |
| Romania | 0.52 RON/mL | On nicotine e-liquid. |
| Russia | 50 RUB/unit (disposables) + 13 RUB/mL (nicotine) | On e-liquids and disposables. |
| Saudi Arabia | 100% of pre-tax price | On e-liquid and devices. |
| Serbia | 4.32 RSD/mL | On all e-liquid. |
| Slovakia | €0.20/mL (rising to €0.30 in 2027) | On e-liquid. |
| Slovenia | €0.18/mL | On nicotine e-liquid. |
| South Africa | 3.18 ZAR/mL | On all e-liquid. |
| South Korea | 1,799 KRW/mL (total) + 24.2 KRW/20 cartridges | On tobacco-derived nicotine; synthetic nicotine exempt. |
| Spain | €0.15-€0.20/mL | On e-liquid. |
| Sweden | 2 SEK/mL (up to 15mg) + 4 SEK/mL (15-20mg) | On nicotine e-liquid. |
| Togo | Up to 45% | On vaping products. |
| Ukraine | 3 UAH/mL | On all e-liquid. |
| UAE | 100% of pre-tax price | On e-liquid and devices. |
Impact of Taxes on Manufacturers
Taxes like these can increase costs by 20-35%, but at YTOO, we help brands navigate with compliant, customizable solutions. Our TPD/MSDS-certified e-liquids, produced in a 13,000㎡ GMP facility with MES traceability, ensure seamless global distribution. Contact us at info@ytoojuice.com for tax-optimized formulations.
(Data sources: Campaign for Tobacco-Free Kids, Tax Foundation, Chemnovatic, based on late September 2025 data. Please verify with local authorities for the latest information.）
