Poland raised excise on vaping devices from PLN 40 to PLN 50 per unit and on liquid from PLN 1.80 to PLN 2.20 per millilitre on 21 July 2026, effective 14 days after publication for three months, except the liquid tax, which takes effect 1 January 2027.
Poland’s Council of Ministers approved an amendment to the Excise Duty Act on 21 July 2026, closing loopholes in how the government taxes e-cigarettes and vaping equipment.
The new rules treat all vaping devices the same way regardless of their design, and they substantially raise excise rates across the board.
What’s changing
The excise tax on e-cigarettes, heaters, and multifunction devices climbs from PLN 40 to PLN 50 per unit. That same PLN 50 rate now applies to component kits sold separately—a deliberate move to prevent manufacturers from sidestepping taxes by selling e-cigarettes in pieces.
Disposable devices face matching taxation with reusable ones under the revised rules.
E-cigarette liquid gets the steepest increase: the rate rises from PLN 1.80 to PLN 2.20 per millilitre.
Liquid sold in disposable devices also moves to PLN 50 per unit (up from PLN 40), aligning its treatment with standalone reusable devices.
Timeline and scope
Most of the new rates take effect 14 days after publication in the Journal of Laws and initially run for three months—a trial period.
The only exception is the liquid tax increase, which doesn’t begin until 1 January 2027, giving manufacturers and retailers a longer runway to adjust pricing.
The revised definition of e-cigarettes is deliberately broad, covering any device used to vaporise liquids no matter how it’s built or what technology powers it. That breadth stops manufacturers from inventing new hardware designs to circumvent the law.
