Tax

13 countries tax e-cigarettes

England: As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.

Indonesia: E-liquids are taxed (ad valorem) at 57% of retail price.

Italy: Tax on e-liquid for the year 2017 is 0.393 euros per mL of e-liquid and this is related to the Weighted Average Price (WAP) of tobacco cigarettes calculated every year; there is also a 22% Value Added Tax (VAT) of the final retail price.

Latvia: Tax on e-liquid is 0.01 euro per mL and about 0.005 euros per 1mg of nicotine. There is also a 21% Value Added Tax (VAT) of the final retail price.

Maldives: In accordance with Act No. 31/79 (Export Import Act of Maldives), 200% of the cost, insurance and freight (CIF) value of tobacco products (other than cigarettes) and articles used in the consumption of tobacco products, are levied at the time of importation; further, a 6% goods and services tax (GST) is levied at the time of sale. However, gadgets used in the consumption of ENDS/ENNDS are taxed as electronic devices rather than as articles used for consumption of tobacco products.

Northern Ireland: As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.

Paraguay: E-cigarettes classified as tobacco products are subject to a 16% tax. However, in practice most e-cigarettes are not registered as tobacco products—the devices are brought in as “electronic products” and the e-liquid as “essences.” As such, the tax rate above may not apply.

Poland: Excise tax for 2018 is 0.5PLN per mL of e-liquid.

Portugal: Excise tax on e-liquid for the year 2018 is 0.30 euros per mL of e-liquid.

Republic of Korea: Nicotine-containing e-cigarettes are subject to a number of taxes and charges (national health promotion, tobacco consumption, local education, and individual consumption taxes) proportional to 1,799 won/mL nicotine liquid; in addition there is a waste charge of 24 won/20 cartridges and a 10% Value Added Tax (VAT).­­­­
 
Scotland: As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.

Togo: E-cigarettes are subject to duties/fees and are not eligible for tax exemptions; they are taxed at a ceiling of 45 percent.

Wales: As consumer products, they are subject to a 20% Value Added Tax; however, if they are regulated as Medicines, a 5% VAT is levied instead.