Vape Tax Ireland: Budget 2027 Raises the E-Liquid Tax to €0.70 per ml

Budget update: 7 October 2026. Budget 2027 announced a 20 cent per ml increase in Ireland’s E-liquid Products Tax, bringing the rate from €0.50 to €0.70 per ml before VAT. The planned start date reported in the Budget summaries is 1 January 2027. The higher rate is not the rate in force today.

For a taxable 2ml vape, the increase works out at about 49 cent including VAT if the full tax increase reaches the shelf price. A 10ml refill would carry an extra €2.46 on the same basis.

The new vape tax rate

The Budget 2027 change takes the announced rate to €700 per litre, or €0.70 per ml. That is a 40% increase in the excise rate. It does not mean every vape’s retail price will rise by 40%.

The Minister’s 6 October announcement included the 20 cent increase, as recorded by the HRB National Drugs Library. Crowe Ireland and William Fry both give 1 January 2027 as the start date.

At the time of checking, Revenue’s rate page still lists €500 per litre. Revenue also explains that Budget proposals may need legislation through the Finance Bill. We therefore distinguish the announced January increase from the current €0.50/ml rate, rather than presenting the announcement as an immediate tax change.

What it adds to prices

The table shows the tax on different volumes of taxable liquid. VAT is calculated at 23% on the excise amount; it is not the VAT on the whole product price. The final column assumes the seller passes on the full increase, with all other costs unchanged.

Figures are calculated before rounding and displayed to the nearest cent, so rounded columns may differ by a cent when added. The increase formula is: liquid volume × €0.20 × 1.23. Revenue’s original technical briefing used the same VAT-inclusive approach for the tax’s introduction.

How much is a vape in Ireland now?

Online price examples checked on 7 October 2026: one Irish retailer's listing showed a 2ml disposable at €9.50; another listed a single 10ml refill at €11. These are individual displayed prices, not a national average, and exclude delivery. Promotions, stock and checkout prices may differ.

The last column models the announced 20c/ml increase if it is implemented and passed on in full. It is not an observed price rise or a retailer's future price. Ireland's current excise rate is still €0.50/ml: do not add that tax again to a consumer price that already includes it.

For a vape liquid price increase in Ireland, bottle size matters: the proposed extra excise is €2 on a 10ml bottle before VAT. Retail margins and discounts can change the final price. Single-use vape sales are due to be prohibited from 24 January 2027, so the disposable example is a current price observation, not a prediction of continued availability.

Price observations: eSmokeStore's disposable category and Eirhorse's IVG liquid category, checked 7 October 2026. This small sample is not an endorsement or a market-wide price survey.

Does the vape tax apply to nicotine-free and THCA vapes?

Nicotine-free e-liquid is within the tax’s scope. Revenue’s taxable-products guidance includes both nicotine-containing and non-nicotine liquids used in e-liquid inhalation products. The exclusion for licensed nicotine-replacement medicines does not make ordinary 0mg e-liquid exempt.

A “THCA” or “nicotine-free” label does not establish a tax exemption. Our reading of the statutory definitions is that a cannabinoid liquid can fall within EPT where it meets the definition of liquid for an e-liquid inhalation product. This is an interpretation of the general rules, not a Revenue ruling or an accountant’s confirmation for a particular Owls Oil formulation.

If a THCA vape falls within EPT, the volume-based calculations above apply to its taxable liquid. Its precise classification should be confirmed with Revenue or a tax adviser. Paying excise does not establish that a cannabinoid product is lawful to sell or possess.

How the tax works

EPT uses a first-supply model. The business making the first taxable supply in Ireland accounts for the tax; it is not charged again as a new excise liability at every later sale. That first supplier is often a manufacturer or importer.

For example, an Irish importer supplying a retailer normally accounts for EPT on that first supply. The retailer’s later sale can reflect that cost without creating a second EPT charge. A retailer importing directly may itself be the first supplier.

Revenue requires liable suppliers to register before making their first supply, keep records and file returns. Consumers usually see the cost in the selling price rather than paying EPT separately to Revenue. See Revenue’s legislative guide for the detailed supply rules.

Vape tax timeline

• 1 October 2024 — Budget 2025: a national e-liquid tax was announced at €0.50/ml, subject to commencement. See the Budget 2025 summary.
• 1 November 2025: EPT began at €0.50/ml, covering taxable nicotine and non-nicotine e-liquid. Revenue confirms the start date in its EPT overview.
• 6 October 2026 — Budget 2027: a further €0.20/ml increase was announced.
• 1 January 2027: the planned start of the €0.70/ml rate, as reported in the Budget summaries. Implementation remains subject to the relevant legislation.

UK vape duty compared

The UK introduced Vaping Products Duty on 1 October 2026 at 22p/ml, or £2.20 per 10ml. It covers vaping liquids with or without nicotine, and VAT remains payable. These are sterling duty figures before VAT, so they should not be compared directly with Irish VAT-inclusive euro amounts.

The stamp scheme also started on 1 October 2026 for newly duty-liable products. 1 April 2027 is the end of the grace period: all vaping products outside duty suspension must then carry a duty stamp. It is not the scheme’s initial start date. See HMRC’s guidance.

UK duty does not replace Irish obligations when a business supplies taxable liquid in Ireland.

FAQs

How much is the vape tax in Ireland?

The current E-liquid Products Tax is €0.50/ml before VAT. Budget 2027 announced an increase to €0.70/ml, planned from 1 January 2027 and subject to implementation. At that higher rate, a taxable 2ml product carries €1.40 of excise, or about €1.72 including VAT on the excise.

When did the vape tax go up?

The original tax began on 1 November 2025. The increase was announced on 6 October 2026, with a planned start date of 1 January 2027. Budget day and the date the higher rate applies are different.

Will vape prices rise again?

The announced increase would add about €0.49 to a taxable 2ml product and €2.46 to a 10ml refill if fully passed on with VAT. Retailers set their own prices, and further tax increases would require another policy decision; no later increase is assumed here.

For the wider rules, read our Irish Vape Laws guide. For the difference between buying liquid and replacing a device, see Reusable vs Disposable Vapes.