E-liquid Tax 1st November 2025

E-Liquid Tax Ireland – Everything You Need to Know 1st November 2025

🚨 E-liquid Tax Ireland – Everything You       Need to Know (Nov 1, 2025)

On November 1st, 2025, the Irish Government will introduce a new €0.50 per ml excise duty on all e-liquids, including zero-nicotine. This is in addition to the existing 23% VAT, which is also applied on top of the excise.

How the Tax Works

  • Excise is charged first: €0.50 per ml.
  • VAT (23%) is then applied on the new subtotal (your product + excise).
  • This means prices increase more than just the excise amount.

For example: a €5 10ml bottle today will cost over €11 after Nov 1.

Before & After Prices

Product

Now

After Nov 1*

10ml Bottle

€5.00

€11.15+

Small Disposable (~600 puffs, ~2ml)  

€6.00

€7.23+

Large Disposable (~10ml+)    

 €15.00

€21.15+