Starting September 1, 2025, new excise duties and mandatory labeling for e-cigarettes will increase prices and phase out some products.
New Excise Rates and Labeling Mandate
Starting September 1, 2025, new rules for e-cigarettes will take effect: higher excise duties and mandatory labeling. This will lead to increased prices for single-use devices and liquids, with some current products disappearing from stores. We examine exactly what is changing and its potential impact on consumers’ budgets.
Price Increases for Devices and Liquids
The changes stem from new excise duties and labeling requirements, effectively adding an additional 40 PLN “per unit” for single-use devices and a fixed rate of 0.96 PLN per milliliter of liquid. This will significantly raise retail prices for many consumers.
Tax Rates and Yearly Incremental Changes
Following a revision of excise regulations, new product categories and tax rates have been introduced. From July 1, 2025, vaper devices (multi-use e-cigarettes, heaters, multi-functional devices) will be taxed at 40 PLN per unit. Single-use e-cigarettes will pay the existing per-milliliter rate (raised to 0.96 PLN/ml from March 2025) plus an extra 40 PLN per unit. By 2026, the per-milliliter rate will rise to 1.44 PLN/ml and reach 1.80 PLN/ml by 2027.
Two-Month Transition Period for Unmarked Products
The Ministry of Finance has allocated a two-month period for the sale of unmarked vaper devices and single-use e-cigarettes—until August 31, 2025. Starting September 1, only labeled products can be legally sold; existing stock without excise labels must be removed from shelves. Labels apply to, among other items, vaper devices and the liquid in single-use e-cigarettes.
Projected Retail Price Impacts
A single-use e-cigarette with 2 ml of liquid, which previously cost around 25–30 PLN, may now reach prices of 75–100 PLN after adding the 40 PLN per unit excise and the increased per-milliliter rate. These figures are based on industry calculations and economic analyses of the new tax framework. In many cases, this implies a 200–300% price increase compared to pre-change levels.
Rising Costs for Cartridges and Bottled Liquids
For cartridges (pods) and bottled liquids, the key factor is the increased per-milliliter tax. Raising the rate from 0.55 PLN/ml to 0.96 PLN/ml in March 2025 adds 0.41 PLN per milliliter. Final retail prices depend on margins and distribution costs but are expected to rise sharply in this segment, as indicated by manufacturers and sellers.
Broader Regulations for Nicotine Products
Additional rules also apply to other nicotine products. From August 1, 2025, nicotine sachets and other nicotine products will be taxed at 150 PLN per kilogram. Non-tobacco innovative products are now taxed at the same rate as tobacco-containing innovative products. These measures aim to regulate the market and tighten control over such goods.
Anticipated Market Adjustments
Tax experts note that the combination of higher per-milliliter excise duties, the 40 PLN per-unit fee for single-use devices, and labeling requirements may accelerate the disappearance of the cheapest, unlabeled devices while raising average prices across the category. Some market players may need to adjust their offerings as early as late August to align with the new rules.
Source: MiejskiReporter, Industry calculations and economic services after analysis of new rates.
