Switzerland to Tax E-Cigarette Liquids, Particularly Nicotine Content

Oct.27.2022
Switzerland to Tax E-Cigarette Liquids, Particularly Nicotine Content
Switzerland will soon introduce two new taxes on e-cigarettes to increase revenue by 13.8 million euros.

Electronic cigarettes in Switzerland will be subject to a tax on their liquid, but the form of taxation will be less harsh than that imposed on tobacco. Only nicotine will be subject to taxation. Additionally, a special tax will be levied on disposable electronic cigarettes to offset their larger environmental impact and discourage young people from purchasing them.


The Swiss Federal Council announced on October 26th that they will soon introduce two new tax measures to increase annual revenue by approximately 13.8 million euros.


The two tax measures are as follows: a tax of 20 cents per milliliter on e-cigarette liquids containing nicotine, and a flat rate of 1 euro per milliliter for disposable e-cigarettes and pre-filled pods regardless of nicotine content. Refillable e-cigarettes have a smaller environmental impact compared to disposable e-cigarettes, which need to be thrown away after use and have recently gained popularity among young people. This proves that the distinction in tax rates is justifiable.


The government has clarified that the rates for rechargeable batteries will be kept at a low level to avoid discouraging smokers who want to quit from using e-cigarettes as a possible aid. On the other hand, there will be higher taxes on disposable goods in order to generate a positive impact, especially in terms of the environment and protecting young people.


Statement:


This article is compiled from third-party information and is intended for industry professionals for the purpose of knowledge exchange.


This article does not represent the views of 2FIRSTS and 2FIRSTS cannot confirm the authenticity and accuracy of the article's content. The translation of this article is only intended for industry communication and research purposes.


Due to limitations in translation proficiency, the compiled article may not express the same meaning as the original text. Please refer to the original text for accuracy.


2FIRSTS holds completely consistent positions with the Chinese government on any matters pertaining to domestic, Hong Kong, Macau, Taiwan, or foreign affairs.


The copyright of compiled information belongs to the original media and author, and if there is any infringement, please contact us for removal.


This document has been generated through artificial intelligence translation and is provided solely for the purposes of industry discourse and learning. Please note that the intellectual property rights of the content belong to the original media source or author. Owing to certain limitations in the translation process, there may be discrepancies between the translated text and the original content. We recommend referring to the original source for complete accuracy. In case of any inaccuracies, we invite you to reach out to us with corrections. If you believe any content has infringed upon your rights, please contact us immediately for its removal.

WHO warns Europe will remain the world’s biggest tobacco consumer by 2030 as vaping fuels youth uptake
WHO warns Europe will remain the world’s biggest tobacco consumer by 2030 as vaping fuels youth uptake
According to Euronews, the World Health Organization (WHO) says its European Region—53 countries across Europe and Central Asia—is projected to remain the world’s largest tobacco consumer by 2030. While overall tobacco use is declining, e-cigarettes and flavoured nicotine products are capturing a new generation.
Feb.27 by 2FIRSTS.ai
UK Smoke-Free Generation Plan Backed by Both Houses of Parliament
UK Smoke-Free Generation Plan Backed by Both Houses of Parliament
Plans to create a smoke-free generation have received backing from both Houses of Parliament in the UK. On Monday, peers approved the Tobacco and Vapes Bill at its third reading, with the measure aiming to prevent anyone currently aged 17 or younger from ever buying cigarettes.
Mar.11 by 2FIRSTS.ai
Special Report|From Nicotine Pouches to Jelly? A China Tobacco Patent Explores Dual-Release NRT
Special Report|From Nicotine Pouches to Jelly? A China Tobacco Patent Explores Dual-Release NRT
A patent published on February 24, 2026, by China Tobacco Hubei Industrial Co., Ltd. introduces a “nicotine jelly” product designed to combine rapid and sustained nicotine delivery. By integrating both free and microencapsulated nicotine, the product aims to address key limitations of traditional nicotine replacement therapy (NRT), while also raising new regulatory and product classification questions.
Innovation
Mar.18
PMI launches IQOS Iluma i One in the UK, compatible with TEREA tobacco sticks
PMI launches IQOS Iluma i One in the UK, compatible with TEREA tobacco sticks
Philip Morris Limited (PML), the UK affiliate of Philip Morris International (PMI), has launched the latest addition to its heated tobacco IQOS lineup, the IQOS Iluma i One, in the UK. The device uses a bladeless induction-heating system and adds features such as a touchscreen and automatic start-up, while being designed for use with TEREA tobacco sticks, including the Pearls range.
Feb.10 by 2FIRSTS.ai
China Boton Group Posts 2025 Revenue of RMB 1.496 Billion, With E-Cigarette Product Revenue Up 4.6%
China Boton Group Posts 2025 Revenue of RMB 1.496 Billion, With E-Cigarette Product Revenue Up 4.6%
China Boton Group reported its results for the year ended December 31, 2025. Revenue was RMB 1.496 billion, down about 9.5% from RMB 1.653 billion in 2024. Gross profit was RMB 377.1 million, with a gross margin of 25.2%, and the group recorded a net loss of RMB 1.000 billion for the year.
Mar.24 by 2FIRSTS.ai
West Virginia Senate Backs Vape Tax Increase to Offset Income Tax Cut
West Virginia Senate Backs Vape Tax Increase to Offset Income Tax Cut
The West Virginia Senate approved a 10% personal income tax cut on February 22, 2026, with part of the revenue offset coming from increased excise taxes on vape and e-cigarette products.
News
Feb.23