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Vapor Products Tax

Vapor Products Tax is the online source of news, data and analysis of taxation of vapor products, such as electronic cigarettes and heated tobacco.

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Vapor Products Tax

Vapor Products Tax, the online source of news, data and analysis of taxation of vapor products, such as electronic cigarettes and heated tobacco. These non-combustible products generate a vapor for inhaling by electronically heating a liquid solution, generally containing nicotine derived from tobacco, or a mixture of tobacco and flavorings.

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Tax Data Center

The Data Center provides profiles of markets that impose excise taxes on electronic cigarettes and/or heated tobacco products. Each profile contains a summary of basic excise indicators such as the taxable base and the tax rate as well as links to relevant legislation and tax regulations. The scope of the Vapor Products Tax Data Center is global.

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The Library

The Library features reports, blog posts and other publications concerning the taxation of vapor products prepared by government agencies and other official sources. Scholarly articles and studies from academics, tax specialists and industry experts are also available.

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Recent vapor products taxation stories

Tax Data Center

Use the Tax Data Center to learn about tax regulations in specific country and regions.

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2. Select Region

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Last update on 2018-10-01 22:02:45

Philip Gambaccini

Philip Gambaccini

Phil is a seasoned executive with international experience in trade finance, FMCG strategy and indirect taxation. He is a consultant, writer and speaker about vapor products taxation currently based in Switzerland.

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The Vapor Products Tax blogs offers offer easy access to news from countries across the globe with relevant links to articles and papers.

October 1, 2018

New Jersey introduces excise tax on liquid nicotine

Effective September 29, 2018, the State of New Jersey imposes the Tobacco and Nicotine Products Wholesale Sales and Use Tax upon the sale, use, or distribution of liquid nicotine within the State by a distributor or wholesaler to a retail dealer or consumer. The tax is imposed at a rate of $0.10 per milliliter of e-liquid.

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January 16, 2018 PDF

European Commission report: no tax on vapor products at this time

June 15, 2017 PDF

Study on Council Directive 2011/64/EU

May 31, 2017

US GAO reports on imports of electronic cigarettes and e-liquids

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