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.
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