Vape Tax Increase in Budget 2027: What It Means for Vapers in Ireland

The tax on vape e-liquid in Ireland is going up.In Budget 2027, announced on 6 October 2026, the Government confirmed that the e-liquid products tax will rise from 50 cent to 70 cent per ml from 1 January 2027.

Here's a quick update on what was announced, when the change takes effect, and how the news has been received.

What did Budget 2027 announce for vapes?

Budget 2027 increases the tax on vaping products by 20 cent per ml of e-liquid. The key points are:

• The rate rises from 50c to 70c per ml of e-liquid.
• The new rate is exclusive of VAT, so VAT is charged on top.
• It applies from 1 January 2027, not straight away.

The same Budget also added €1 to the price of a packet of 20 cigarettes, with pro-rata increases on other tobacco products. That cigarette increase took effect from 7 October 2026.

When does the vape tax increase start?

The new 70c per ml rate comes into effect on 1 January 2027.
Until then, the current rate of 50c per ml still applies.

Ireland's e-liquid products tax is still quite new. It was introduced in Finance Act 2024 and came into effect on 1 November 2025. It's collected by Revenue at the point e-liquid is first supplied in Ireland.

Why is the vape tax going up?

The increase sits alongside the rise in cigarette duty, as part of a wider push to make tobacco and nicotine products less affordable.

The vaping industry has raised concerns. Industry body Responsible Vaping Ireland warned that the rise adds pressure on legitimate businesses and could push some adult vapers back towards smoking or towards illegal sellers.

What does this mean for LS Vape customers?

The increase doesn't kick in until 1 January 2027, so nothing changes just yet. We'll keep you updated as the new rate comes in. In the meantime, our advice is the same as always: buy from a registered Irish retailer. Higher taxes tend to bring more unregulated and counterfeit products onto the market, and buying from a registered shop means your products are compliant, properly labelled and safe.

As always, our team is happy to help you find the right products for your setup.

Browse our e-liquid range today. 
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Vape tax in Ireland: frequently asked questions

How much is the vape tax in Ireland? The e-liquid products tax is currently 50c per ml.
From 1 January 2027 it rises to 70c per ml, with VAT charged on top.

When does the 2027 vape tax increase start?
The new rate applies from 1 January 2027.

Does the vape tax apply to nicotine-free e-liquid? The tax is charged per ml of e-liquid, so shortfills and nicotine-free liquids are included as well as nicotine e-liquids.

Will cigarettes also cost more?
Yes. Budget 2027 added €1 to a packet of 20 cigarettes, from 7 October 2026.