This weekend, Ireland is introducing its new excise duty on e-liquids. From 1 November, all e-liquids, with or without nicotine, will be taxed at €0.50 per millilitre - equivalent to €5. The government claims the aim is to protect young people - but critics say the measure will hit both public health and small businesses hard.
From Saturday, a new law in Ireland will impose a heavy excise tax on e-liquid. For a standard 10 millilitre bottle, this means a price increase of around five euros, equivalent to 58 Swedish kronor - effectively doubling the price, according to the website Vaping360.
The tax applies to all liquids, whether or not they contain nicotine, and is payable by manufacturers and importers from the first delivery within the country. This was confirmed by the Revenue Commissioners in a press release on 30 September 2025.
In comparison, the Swedish excise duty on e-liquid is between SEK 2 and 4 per millilitre, depending on nicotine strength. The Swedish tax was introduced in 2018, but was revised in 2021 with a higher tax for liquids containing more than 15 mg of nicotine per millilitre.
Strategy against ”tobacco use”
Irish Finance Minister Paschal Donohoe describes the decision as an extension of the country's already long-term strategy against tobacco use.
”Ireland has been consistent in its tobacco policy, and it is important that the same consistency applies to new products such as e-liquid,” he told The Journal.
He adds that the aim is to address public health risks and to protect young people in particular from starting vejpa.
However, criticism was not long in coming. Industry representatives and researchers warn that the high tax may make smokers hesitate to switch to the less harmful alternative.
”Ireland risks going in the opposite direction, making smoking cessation more difficult than supportive,” writes Filter Magazine in an analysis of the decision.
Vejpkollen also notes that Mr Donohoe consistently talks about a strategy against ”tobacco use”, but no one seems to have pointed out to the Chancellor that vejp does not contain any tobacco.
Among the highest taxes in Europe
The Global State of Tobacco Harm Reduction (GSTHR) organisation also points out that the tax is among the highest in Europe and that it risks reducing access to alternative nicotine products. In what they call their ”country report” (an overview of the situation in each country), they note that Ireland is already behind in the goal of reducing smoking to below five per cent by 2025.
The law, called the ”E-Liquid Products Tax”, was already adopted this spring - but will now come into force after a short transition period. All companies selling e-liquid in Ireland will have to register with the Revenue Commissioners and report their volumes digitally every month.
The decision puts Ireland in the same restrictive camp as France, for example, where a similar tax was discussed in the autumn. Critics in both countries argue that politicians are confusing public health with moral panic.
