Update on Vape Liquid Taxation 2025 in Ireland

From 1 November 2025, a new excise duty called the E-liquid Products Tax (EPT) will apply to all e-liquids sold in Ireland — including nicotine and zero-nicotine liquids. The rate is €0.50 per millilitre.

Revenue website: https://www.revenue.ie/en/companies-and-charities/excise-and-licences/ept/index.aspx

What this means for customers

• Prices for e-liquids will increase because the excise duty is added on top of the product price.
• VAT (23%) is charged on the final price, which includes the new excise.
• Both shortfills (zero-nicotine) and nicotine e-liquids are covered.
  
  

Quick example

A 10 ml bottle will incur €5.00 in excise duty (10 ml × €0.50/ml), before VAT and the product price are applied.

EXAMPLE:

€5.00 -10ml bottle curent price 
€5.00 - E-liquid Product Tax - which is added to the base price of the product
€1.15 - VAT calculated from EPT and also added to the final price
€11.15 TOTAL - final price after adding EPT and VAT to the current price of the product

Why the change?

The Irish Government introduced EPT as part of its public health strategy to regulate vaping products and reduce youth uptake, aligning with broader tobacco-control measures.

Key points at a glance

• Start date: 1 November 2025
• Rate: €0.50 per ml (flat, all e-liquids)
• Scope: Nicotine and non-nicotine e-liquids, including shortfills

Liquids

Salts

Disposables

Shortfills