Huge changes are coming to the way vapers enjoy their e-liquids in Ireland.
Starting November 1st, 2025, the Irish Government will be introducing a new €0.50 per ml excise duty on all e-liquids. Yes, that includes those zero-nicotine shortfills too. The usual 23% VAT still applies on top of these new prices, so it’s a pretty huge bump up in price.
In this article, we will break down how to price increases will affect you because it’s definitely a development worth paying attention to. Especially for those looking for alternative ways to satisfy their nicotine cravings without the increased cost.
What does the new tax apply to?
The new E-liquid Products Tax (EPT), legislated through the Finance Act 2024 and set to be implemented on 1 November 2025, applies broadly to a wide range of e-liquid products.
According to the detailed guidance issued by Revenue on 30 September 2025, the tax is levied at a rate of €0.50 per millilitre on both nicotine-containing and non-nicotine-containing e-liquids. This effectively means that any e-liquid used in vapes and e-cigarettes will be subject to this excise duty, regardless of whether it contains nicotine or not.
The EPT applies to the following products:
- Nicotine-containing e-liquids for vaping and e-cigarettes.
- Non-nicotine e-liquids for vaping and e-cigarettes.
- Shortfills and other zero-nicotine products used in vapes.
- Any e-liquid used in electronic nicotine delivery systems (ENDS) that fall within regulatory scope.
No, there is no workaround or loophole which will let you vape at an affordable rate. But if you need to sate your nictoine cravings, then you’re at the right place.
Nicotine Products Exempt from this tax
Fortunately, not all nicotine products will be affected by the upcoming excise duty.
Nicotine pouches and nicotine strips are currently not included under the new E-liquid Products Tax. This makes them a popular alternative for those seeking to satisfy their nicotine cravings without the additional cost or regulatory burdens imposed on traditional vape liquids.
To explore a wide range of high-quality nicotine pouches and nicotine strips, visit our homepage at nicopods.ie. Discover our dedicated categories for nicotine pouches and nicotine strips, where you’ll find discreet, convenient, and affordable options to meet your nicotine needs without the tax hike.
What Vapers Should DO
Before November 1st, it’s important for buyers who wish to prepare in light of the upcoming vaping tax hike to get ahead of the market:
- Stock Up on Favorites: If possible, purchase your preferred e-liquids and vape products now while prices are unaffected by the new €0.50 per ml excise duty. This approach can help you manage costs in the short term and ensure you don’t run out of your go-to flavors and nicotine strengths.
- Review Your Vape Inventory: Take stock of your current stash. Knowing exactly what you have can assist in planning your usage and avoiding unnecessary last-minute purchases after the tax increases.
- Stay Informed: Keep up-to-date with any further regulations or guidance released by Revenue or your supplier. Knowing how the taxes will be applied to different products can help you make smarter purchasing decisions.
- Explore Alternatives: If you’re interested in alternatives that aren’t affected by the new tax, such as nicotine pouches or strips, now is a good time to familiarize yourself with these products and consider incorporating them into your routine.
By taking these proactive steps, you can better manage the impact of the upcoming tax changes and ensure your nicotine needs are met without facing unexpected costs or product shortages.
How much will e-Liquid Prices increase by?
To help you better understand how this tax will affect your favorite products and assist in planning your purchases, we’ve put together a clear comparison table highlighting current prices versus expected costs after the new regulation takes effect.
| Product | Current Price | New Tax (including GST) | Final Price After Nov 1 |
|---|---|---|---|
| 10ml Bottle | €5.00 | €6.65 | €11.15+ |
| 40ml Shortfill | €14.00 | €20.50 | €38.60+ |
| 50ml Shortfill | €14.00 | €22.00 | €44.75+ |
| Large Disposable (~10ml+) | €15.00 | €8.00 | €21.15+ |
Note: The “New Tax (including GST)” reflects the €0.50 per ml excise duty plus 23% VAT (GST). Final prices are approximate estimates, inclusive of all taxes and fees, based on current regulations and may vary depending on the supplier.
Yes, you’re reading that right. The new e-liquid tax pretty much doubles the price of all vape liquids.