Senate Passes Amendment Without Changes
The Polish Senate has approved an amendment to increase the tax burden on vapes and related products, passing the bill without proposing any modifications.
The amendment will raise excise duties on disposable vapes, reusable devices, heating products, nicotine bags, and accessories. It will be submitted to the President for signature and will take effect gradually starting in April 2025.
Gradual Implementation of Vape Tax Rates
According to Portalspozywczy (February 27), the new legislation sets detailed tax increases for various vape categories. From July 1, 2025, the tax on reusable vape devices, heaters, and multifunctional units will be 40 PLN (US $10) per piece.
For disposable vapes, the liquid tax will increase in stages:
-
From July 1, 2025: 0.96 PLN (US $0.24) per milliliter and 40 PLN (US $10) per device
-
From January 1, 2026: 1.44 PLN (US $0.36) per milliliter and 40 PLN per device
-
From January 1, 2027: 1.80 PLN (US $0.45) per milliliter and 40 PLN per device
Tax Increases on Nicotine Bags and Related Products
Nicotine bags and other nicotine-containing goods will also face higher taxes over the next three years:
-
2025: 150 PLN (US $37) per kilogram
-
2026: 200 PLN (US $50) per kilogram
-
2027: 250 PLN (US $62) per kilogram
Redefinition of Innovative and Vape Products
The amendment also updates the definitions of “innovative products” and “vapes.” It aligns atomizing devices with general consumer goods tax provisions, specifying new rules for tax object determination, liability generation, and import processes. It also outlines the jurisdiction of tax authorities, registration requirements, consumption tax declarations, inventory records, and deadlines.
Effective Date and Implementation
The new tax law will officially take effect on April 1, 2025, with some provisions scheduled to roll out later in phases through 2027, reflecting Poland’s broader effort to tighten control over the vape market and nicotine consumption.
