Poland plans to expand excise duties to induction-based e-cigarettes, introducing a flat PLN 40 per unit tax and aligning their treatment with existing vaping devices under new rules announced on 14 April 2026.
Poland’s Council of Ministers has approved a draft amendment to the Excise Duty Act on 14 April 2026, extending excise taxation to e-cigarettes that operate using electromagnetic induction.
The reform aims to align their treatment with existing rules for devices that use electric heaters.
Under the proposal, a flat excise duty of PLN 40 per unit will apply depending on how the device is constructed. If the ferromagnetic element is attached to a liquid container, the container itself will be taxed—regardless of whether it can be refilled. Conversely, if the element is connected to the power and control unit, that device will be subject to the same PLN 40 per unit duty.
The new rules will take effect 14 days after publication in the Journal of Laws and will become applicable 2 months after the Act enters into force.
