September 2023
E-Cigarette Excise Taxes: A Global Overview
E-cigarettes have become increasingly popular globally, with sales reaching US $21.2 billion in 2020. We examined national-level e-cigarette excise taxation policies worldwide based on information available in the Institute for Global Tobacco Control’s Policy Scan and other resources, to collect the type of excise tax, the tax base, and any relevant details. This fact sheet presents the landscape of e-cigarette excise tax policies worldwide as of July 2022, and a manuscript based on this study has been published in the journal Tobacco Induced Diseases.
|
Tax type |
Country |
Tax based on |
Tax rate range |
|
Specific - fixed rate (n=25) |
Albania, Azerbaijan, Croatia, Cyprus, Denmark, Estonia, Finland, Germany, Greece, Guam, Hungary, Kazakhstan, Kenya, Kyrgyzstan, Latvia, Lithuania, Montenegro, North Macedonia, Norway, Poland, Romania, Russia, Serbia, Slovenia, South Korea |
Volume of liquid (per mL) (n=24); cartridge (per unit) (n=2); device (per unit) (n=2); nicotine concentration (mg/mL) (n=1) |
Volume of liquid (per mL): USD 0.01-1.38; cartridge (per unit): USD 0.019-0.021; device (per unit): USD 0.03-1; nicotine concentration (mg/mL): USD 0.005 |
|
Specific - variable rate (n=7) |
Indonesia, Italy, Philippines, Portugal, Sweden, Ukraine, Uzbekistan |
Volume of liquid (per mL) (n=7) |
Volume of liquid (per mL): USD 0.03-0.8 |
|
Ad valorem (n=5) |
Bahrain, Ecuador, Jordan, Nepal, Saudi Arabia |
Sale price (n=5) |
30%-200% of the sale price |
|
Specific & ad valorem (n=2) |
Egypt, Israel |
Volume of liquid (per mL) (specific – fixed rate: n=1; specific – variable rate: n=1); sale price (n=2) |
Specific: volume of liquid (per mL): USD 0.11-3.31; ad valorem: 150%- 360% of the sale price |
Social Media Resources:
The following captions and downloadable infographics (available in English and Mandarin—click infographic language to download) may be used to disseminate this resource via social media.
ALL PLATFORMS:
- English infographic/caption: With sales of e-cigarettes increasing globally, IGTC conducted a study exploring the landscape of national-level e-cigarette excise tax policies worldwide as of July 2022, noting specific trends. https://www.globaltobaccocontrol.org/en/resources/e-cigarette-excise-taxes-global-overview
- Chinese infographic/caption: 随着全球电子烟销量的增加，IGTC 进行了一项研究，探究截至 2022 年 7 月全球国家级电子烟消费税政策的情况，并指出了具体趋势。https://www.globaltobaccocontrol.org/en/resources/e-cigarette-excise-taxes-global-overview
