In 2015 Article 2 of the amendments to the Excise Law added “liquids for filling electronic cigarettes” to the list of products subject to excise tax.

The rate of excise tax was originally set at RSD 4.00 per ml of liquid subject to indexation for inflation. The rate was most recently adjusted from RSD 4.24 to RSD 4.32 per ml on 1 January 2019 .

The rationale provided for these tax amendments cites the growing consumption of e-cigarette products in the Republic of Serbia and the possibility of a small but increasing stream of excise tax revenue. Future adjustments are expected every January.



Categorised in: Country, Electronic cigarettes, Excise tax, Serbia

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