Key Highlights:
The Polish Senate did not propose any amendments to the bill to increase e-cigarette taxes.
The new tax law will increase the tax burden on various e-cigarettes and related products.
The bill has been transferred to the President for signing, and will gradually take effect starting in April 2025.
According to Portalspozywczy's report on February 27th, the Polish Senate did not make any changes to a proposed amendment aimed at increasing the tax burden on disposable e-cigarettes on Thursday (27th). The amendment is intended to increase the taxation on disposable e-cigarettes, reusable e-cigarettes, heating devices, multi-functional devices and their accessories, nicotine pouches, and other nicotine products. The amendment will be submitted for the President's review.
According to the legislation, starting from July 1, 2025, the tax on each e-cigarette device (such as reusable e-cigarettes, heaters, and multifunctional devices) will be 40 Zloty (10 USD). In addition, the tax on disposable e-cigarette e-liquid will gradually increase over the coming years: from July 1, 2025, the tax will be 0.96 Zloty (0.24 USD) per milliliter and 40 Zloty per e-cigarette; from January 1, 2026, the tax will be adjusted to 1.44 Zloty (0.36 USD) per milliliter and 40 Zloty per e-cigarette; and from January 1, 2027, it will increase to 1.80 Zloty (0.45 USD) per milliliter and 40 Zloty per e-cigarette.
The tax rates for nicotine pouches and other nicotine products will be set at 150 zloty (37 USD) per kilogram in 2025, 200 zloty (50 USD) per kilogram in 2026, with a goal to reach 250 zloty (62 USD) per kilogram by 2027.
The new regulations also stipulate a redefinition of the so-called "innovative products" and modify the definition of e-cigarettes. For vaporization devices, general consumer tax regulations will apply, including determining the tax subjects, creating tax liability, tax authority jurisdiction, registering tax subjects, declaring consumption taxes, maintaining inventory records, tax payment deadlines, and import processes.
The new law will take effect on April 1, 2025, but some provisions will come into force on different dates.
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