- Taxation of vapes/e-cigarettes

Taxation of vapes/e-cigarettes as per 1 October 2024

Starting on 1 October 2024, vapes and e-cigarettes are included under tobacco tax regulations as substitute products and are subject to tobacco tax. The new regulations will apply to both nicotine-containing and nicotine-free e-liquids and enter into force simultaneously with the tobacco products act. Notably, disposable e-cigarettes will be taxed at a higher rate compared to refillable ones.