Ireland Vape E-liquid Consumption Tax 50 Cents Per Milliliter

According to corksafety alerts, the Irish government has officially implemented the E-liquid Products Tax (EPT) starting today, imposing a new consumption tax of 50 cents per milliliter on all vape e-liquids, aimed at preventing young people from coming into contact with and abusing vapes.

According to the order signed by Finance Minister Paschal Donohoe on September 25, 2025, the new tax rate will officially come into effect today and apply to all liquids used for inhalation devices, including nicotine containing and nicotine free products.

Under the new system, suppliers must register with the Irish Taxation Commission on their first supply and pay taxes at a rate of 50 cents per milliliter. For example, a 2ml disposable vape is subject to a tax of 1 euro (excluding value-added tax and retail profit), while the tax for large capacity refill bottles is even higher.
The tax burden will be generated during the vape importer, vape manufacturer, or distribution of vape products, rather than being directly borne by retailers. Enterprises must submit declarations and pay taxes through electronic systems, and keep relevant records for at least six years.

Health Minister Jennifer Carroll MacNeill said, “We are not yet clear about the long-term health hazards of vapes, but most products contain highly addictive nicotine. Protecting children and adolescents from such products is the government’s top priority”.
The government pointed out that the increasing use of vapes among teenagers is the main reason for taxation. The tax authorities have released a supplier guide on September 30th, giving companies one month to prepare.

EPT is part of a broader public health strategy, with subsequent measures including legislation on packaging, taste, advertising, display, and a ban on disposable vapes. Nicotine replacement therapy products approved by the Irish Medicines Agency will be exempt from this tax.
It is expected that the retail price of vape products will correspondingly increase, depending on the capacity and profit structure. This is one of the most significant regulatory changes since vapes entered the Irish market.

Ireland is currently one of the few countries that levy taxes on vapes and related products. Electronic cigarette and traditional cigarette have always been two incompatible fields. At present, they both all have a huge consumer group. Due to conflicts of interest, these two fields have been in a state of struggle competition. The low cost and high tax of traditional cigarette has always been an important source of revenue for governments in various countries to survive. We will continue to monitor the market changes after the electronic cigarette tax in the future.