The Polish government’s new consumption tax on tobacco products will come into effect in July 2025. A tax of 40 zlotys (about 10 US dollars) will be levied on each disposable vape containing e-liquid. Even before the new law is implemented, market sales have already declined significantly. The sales of disposable vapes in the first quarter of 2025 dropped by 22% compared with the same period last year. It is expected that after the new tax law takes effect. The unit price of disposable vapes will rise from about 5 to nearly 13$.
Key points:
- Starting from 2024, the Polish government has intensified its regulation and crackdown on vapes, announcing an increase in the consumption tax on tobacco products, including disposable vapes.
- The new policy will come into effect officially in July 2025. Each disposable vape containing e-liquid will be subject to a heavy tax of 40 zlotys (about 10 US dollars), resulting in a significant increase in market prices.
- The new policy has not yet been implemented, but the market sales volume has already shown a significant decline. The sales volume in the first quarter of 2025 dropped by 22% compared with the same period last year.
- The new consumption tax may cause the unit price of disposable vapes to rise from about 20 zlotys (about 5$) to nearly 50 zlotys (about 13$.)
Quarterly sales of disposable vapes in Poland fall 22% year-on-year
According to the Polish Republic Newspaper, the Polish government has declared war on smokers starting from 2024. The consumption tax on vapes and tobacco products (including cigarettes, tobacco and heated tobacco) has been raised beyond the previously set “consumption tax roadmap” standards. Among them, the disposable vape market has been particularly affected. The new tax rate imposes a tax of 40 zlotys (about 10 US dollars) on e-liquid in these products. It is expected that this will lead to a price increase of tens of percentage points for the products.
The Republic newspaper reported that although the new tax rate will be implemented from July 1st, its impact has already emerged. Producers began to gradually withdraw the sales of these products. According to the data from the tobacco industry market monitoring, the sales volume of disposable vapes in the first quarter of 2025 decreased by 22% compared with that in the first quarter of 2024. The sales volume in the first three months of 2024 was 12.72 million units, but it dropped to 9.89 million units from January to March 2025. In contrast, in the record-breaking year of 2023, the average quarterly sales volume was close to 25 million units.
Prices of disposable e-cigarettes expected to nearly triple
The inspection of vapes by the national tax authorities may also restrict the sale of disposable vapes to a certain extent.
In recent months, they have intensified their crackdown on the grey areas and conducted strict inspections of legally operating enterprises. For instance, in February 2025, officials from the Customs Department of Carpathian Province seized 3,000 illegal disposable vapes with a capacity of 10 milliliters. These products not only lacked the necessary tax labels but also exceeded the legally permitted capacity of 2 milliliters.
Strict inspections of enterprises that comply with tax regulations have also affected the timeliness of product delivery to stores and may also be a reason for the decline in sales. The effect of sales cuts was achieved without administrative bans, although the Ministry of Health had intended to implement these bans, but ultimately did not.
From an economic perspective, a consumption tax of 40 zlotys could increase the unit price of disposable vapes from about 20 zlotys (approximately 5$) to nearly 50 zlotys (approximately 13$). This might effectively hinder the popularity of vapes among the younger generation. The “21st Century Medicine” report by the Polish Association for Medical Progress points out that as many as 63% of young people who use nicotine-containing products will choose vapes. However, only 33% of teenagers choose traditional tobacco products.
