France’s Finance Committee Rejects 2026 Vaping Tax, Backs Online Sales Ban

Key points

• Finance Committee rejected Article 23 of the 2026 budget bill to tax e-liquids at €0.30/10mL (low-nicotine) and €0.50/10mL (others).
• A Droite républicaine amendment keeps the 2026 vape tax at zero; the outcome still requires a plenary vote.
• The committee approved an online sales ban within Article 23; the sector says e-commerce is ~25–30% of the French market.
• Anti-tax MPs cite lower harm vs. combustible cigarettes and cessation value; supporters warn of youth gateway and nicotine addiction risks.
• The EU excise from 1 Jan 2028 looms, signalling future policy convergence pressures on France.

2Firsts, October 22, 2025 — According to French media, the National Assembly’s Finance Committee has rejected the government’s plan to introduce a vaping excise under Article 23 of the 2026 finance bill. 

The proposal would have levied €0.30 per 10mL on low-nicotine liquids and €0.50 per 10mL on others, with typical bottles retailing for €5–€7.

During debate, Aurélien Le Coq argued that e-cigarettes, while not risk-free, are significantly less harmful than combustible cigarettes and serve as a cessation aid for many users. 

Pierre Cazeneuve added personal testimony about quitting smoking, contrasting vaping’s role in harm reduction with tobacco’s ~75,000 deaths annually in France.

On the other side, Perrine Goulet characterised vaping as a potential gateway to smoking among youth, stressing persistent nicotine addiction and possible impacts on brain development and respiratory health, and said “a modest tax makes sense.”

The committee approved a Droite républicaine amendment to maintain a zero tax on vaping products in 2026, while endorsing the ban on online sales within Article 23. With e-commerce representing about 25–30% of sales, stakeholders warned of channel disruption if confirmed by the full chamber.

Next steps include plenary examination of the finance bill. In parallel, the European Union intends to apply a common excise to vaping products from January 1, 2028, suggesting eventual alignment of national policy.

Image credit: lcp.fr