Poland Moves to Tax Induction Vapes

Poland’s government is set to review a draft amendment to the Excise Tax Act on Tuesday, according to the Council of Ministers’ latest agenda.

The proposal focuses on closing a tax gap affecting induction-based e-cigarettes. Officials say current regulations, introduced in February 2025, do not fully account for devices that use electromagnetic induction technology. As a result, certain liquid tanks connected to ferromagnetic elements are not classified as e-cigarettes and are taxed at lower rates than conventional devices with electric heating components.

To address this, the draft introduces clearer definitions for both disposable and reusable products. Disposable induction e-cigarettes would include non-refillable tanks linked to a ferromagnetic element. Reusable products would cover devices with induction coils, systems designed for interchangeable tanks with ferromagnetic elements, and refillable tanks of the same type.

Under the revised framework, classification would depend on the presence of a ferromagnetic element rather than solely on whether the device can independently generate aerosol.

If adopted, induction-based vapes and related components would be subject to an excise tax of PLN 40 per unit (around USD 11).