Polish president signs higher excise on e-cigarettes

Excise on vaporisers and part kits rises from 40 to 50 zloty per unit, as does the charge on liquid in disposable e-cigarettes; from 1 Jan 2027 excise on e-liquid rises from 1.80 to 2.20 zloty per ml

The amendment is meant to close gaps in taxing the e-cigarette market: reusable devices with exchangeable cartridges form a separate category while the cartridges stay excise-free, and selling individual parts separately should no longer avoid the tax. Most rules apply three months after entry into force. The same day the president also signed changes on income taxes, consumer protection, renewables and energy law; he vetoed the electoral code, political advertising and the implementation of European Court of Human Rights judgments (pb.pl, 15 Oct 2026).