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Ireland raises nicotine product tax again

Author.

LCS

Source:

Post time:

2026-10-20

On October 6, 2026, Ireland raised the tobacco consumption tax in the 2027 budget and announced a further increase in the tax on electronic cigarette liquid products. Starting from October 7th, the tax on 20 cigarettes in the most popular price category has increased by 1 euro, and the tax burden on other tobacco products has increased proportionally.


 

The government plans to increase the tax on e-liquids from 0.50 euros/mL to 0.70 euros/mL starting from January 1, 2027, with a 40% increase for both nicotine containing and nicotine free e-liquids.


 

2027 Budget Tax Measures

On October 6, 2026, the Minister of Finance submitted the Budget 2027 Tax Policy Changes to the Irish Parliament. The budget statement outlines the government's tax and expenditure proposals for 2027.


 

Current tax policies

As of October 8th, the current EPT rate announced by the tax bureau is still 0.50 euros/mL.


 

Tax policy adjustment

Starting from January 1, 2027, the government plans to increase the current tax rate by 0.20 euros/mL and raise EPT from 0.50 euros/mL to 0.70 euros/mL (excluding value-added tax). The consumption tax rate has increased by 40%.


 

Coverage scope

Suitable for electronic liquids used in electronic liquid inhalation products, including nicotine containing and nicotine free liquids. Electronic liquids used solely as licensed nicotine replacement drugs are not subject to taxation.

 

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