
According to a report from Dlahandlu on January 18th, the Polish government will discuss a draft amendment that aims to include new product categories in the scope of consumption tax, involving reusable e-cigarettes, heated tobacco, nicotine pouches, and other nicotine products.
According to the Regulatory Impact Assessment (RIA) of the project, the excise tax rate for reusable e-cigarettes, heated tobacco, and multi-functional devices is 40 Zloty per unit (10 USD). This means that for these multi-use devices, consumers only need to pay the tax once, as the devices have a lifespan of approximately two years. This tax will be spread out over the entire period of use.
In addition, the tax rate for nicotine pouches and other nicotine products will reach 150 reais (36 US dollars) per kilogram in 2025, 200 reais (48 US dollars) in 2026, and a target of 250 reais (60 US dollars) per kilogram in 2027.
According to the project, starting from July 1, 2025, the consumption tax on e-liquid in disposable e-cigarettes will increase by 40 zloty (10 USD) per unit. By July 1, 2025, the tax rate per milliliter of e-liquid will be 0.96 zloty (0.2 USD), increasing to 1.44 zloty (0.3 USD) on January 1, 2026, and further increasing to 1.80 zloty (0.4 USD) on January 1, 2027.
According to a report by RIA, it is predicted that once the new tax rates are implemented, sales of disposable e-cigarettes are expected to decrease by 95% in 2025. The following years, 2026 and 2027, are also anticipated to see declines in sales by 95% and 90% respectively. Therefore, it is estimated that around 4.9 million e-cigarettes and heated tobacco products will be sold in 2025.
The new regulations will also expand the definition of "innovative products" to include devices that release but do not burn products through heating, in order to adapt to market changes. The current regulations define these products as tobacco-containing products, but they will also include nicotine and non-nicotine alternatives (such as tea, industrial hemp, African red tea, etc.) within the scope of taxation.
We welcome news tips, article submissions, interview requests, or comments on this piece.
Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn
Notice
1. This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.
2. The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.
3. This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.
4. Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.
Copyright
This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.
For copyright-related inquiries, please contact: info@2firsts.com
AI Assistance Disclaimer
This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.
We welcome any corrections or feedback. Please contact us at: info@2firsts.com