
Key Takeaways
- Poland’s Council of Ministers agenda shows the government will review a draft amendment to the Excise Tax Act on Tuesday.
- The draft’s main goal is to tighten the tax system for e-cigarettes, especially products using electromagnetic induction technology.
- The proposal says current e-cigarette definitions introduced in February 2025 do not fully account for induction-based products.
- The draft would create more precise categories for disposable and reusable induction-based e-cigarette devices, tanks, and related components.
- Devices or tanks recognized as induction e-cigarettes would be taxed at PLN 40 per unit (approximately USD 11.00, based on the official Narodowy Bank Polski rate).
2Firsts, April 14, 2026
According to the report, the Polish government is scheduled to review a draft amendment to the Excise Tax Act on Tuesday, based on the agenda published by the Council of Ministers on Monday.
The draft aims to close a tax gap for induction-based e-cigarettes
The report said the main objective of the amendment is to tighten the taxation framework for e-cigarettes, particularly devices operating on the basis of electromagnetic induction. The current legal definitions of e-cigarettes, introduced in February 2025, do not fully reflect the characteristics of induction technology.
As a result, liquid tanks connected to a ferromagnetic element are not currently treated as e-cigarettes, which means they are taxed at a significantly lower rate than traditional devices using an electric heating element. The draft therefore proposes a more precise distinction for induction-based products.
The draft refines definitions for disposable and reusable products
According to the report, disposable induction-based e-cigarettes would now also include non-refillable liquid tanks connected to a ferromagnetic element. Reusable e-cigarettes would include power-control devices with an induction coil, devices intended for replacing tanks with a ferromagnetic element, and reusable tanks connected to such an element.
In the case of induction technology, whether a product is recognized as an e-cigarette would depend on the presence of a ferromagnetic element, rather than only on its ability to generate aerosol independently.
The report said that devices or tanks recognized as induction e-cigarettes would be subject to excise tax of PLN 40 per unit (approximately USD 11.00.
Image source: WNP
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