France: Rejects Bottled E-liquid Tax ‘online ban’ Was Approved

According to French media LCP.FR, the Finance Committee of the French National Assembly rejected the vape product tax proposed in Article 23 during its review of the government’s 2026 fiscal bill. Original case setting: vape e-liquid will be charged according to nicotine intensity, with 0.30 euros per 10 milliliters (nicotine content below 15 milligrams) and 0.50 euros per 10 milliliters (nicotine content above 15 milligrams).

During the debate, Member of Parliament Aur é lien Le Coq pointed out that although vapes have risks, they are significantly lower than cigarettes and have harm reduction and smoking cessation effects for some users. He believed that taxation contradicts public health goals and questioned the existence of industry lobbying behind it.

Legislator Pierre Cazeneuve stated through personal experience that he has transitioned from “one pack a day” cigarettes to no longer smoking, emphasizing that cigarettes cause approximately 75000 deaths annually and that the issue of vape is more focused on addiction management rather than equivalent health hazards.
Legislator Perrine Goulet, who holds the opposite opinion, said that vapes may become the gateway to cigarettes for teenagers, and there are nicotine dependence, brain development effects, and respiratory risks. She believes that “moderate taxation” is reasonable.

The voting results show that the Finance Committee has passed the amendment proposed by the Republican Right Party (Droit r é publicaine) to maintain zero vape tax in 2026.
But for the vape industry mobilized through the petition, this victory is still limited, as the petition against taxation claims to have received over 122000 signatures.
Firstly, because the voting result still needs to be confirmed in the next stage of budget discussion at the plenary session of the National Assembly.

Secondly, due to the remaining provisions of Article 23 prohibiting the online sale of vape products, which have been approved by lawmakers, according to the industry, online sales account for approximately 25% to 30% of total sales in France.
Thirdly, the EU plans to implement unified taxation on vape products from January 1, 2028.

Reference: Vaping: in committee, MPs abolish the tax planned by the government | LCP – National Assembly

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