As of July 1, 2025, a new excise tax on vaporization devices came into effect in Poland. This is the result of an amendment to the excise tax law from February 20, 2025, which expands the list of excisable goods to include vaporizers and similar devices.
What will you learn from this article?
👉 What products are covered by the “new” excise tax?
👉 What does the introduction of excise tax mean for customers?
👉 Will vaporizers become more expensive after the introduction of excise tax?
Table of contents:
- What devices does the “new” excise tax cover?
- What is the excise tax?
- How much will prices increase?
- Key deadlines and transition periods
- What does this mean for consumers?
- Particularly affected: medical cannabis patients
- What about sellers of herb vaporization devices?
- Is the “new” excise tax a good step?
What devices does the “new” excise tax cover?
According to the new definition, the excise tax will cover all vaporization devices. This applies to reusable electronic cigarettes, tobacco product heaters and multifunctional devices that enable vaporization of various substances. Importantly, sets of parts for assembling a vaporizer will also be taxed, which is intended to prevent circumventing regulations through the sale of devices “in parts”. The excise tax will also cover vaporizers for dry plant material, CBD or even medical cannabis.
Important: The excise tax excludes only devices intended exclusively for medical purposes, although this definition may raise interpretive concerns.
What is the excise tax?
The excise tax rate is fixed and amounts to €9.60 per device, regardless of its value. This means that both a cheaper vaporizer for €36 and a more expensive model for €360 will be subject to the same excise tax amount.
By how much will prices increase?
Industry experts predict that the actual price increase will be 9.60-14.40 EUR per device. Why more than the excise tax itself? To the 9.60 EUR excise tax amount, we must add the costs of registration in the CRPA system, the costs of excise stamps, administrative handling of new obligations, and margin to cover additional operational costs. At current vaporizer prices, which range between 36 and 96 EUR for popular models, this means a price increase of even 10-30%.
The most important deadlines and transition periods
Key dates are:
- July 1, 2025 – entry into force of excise tax on vaporization devices
- Until August 31, 2025 – possibility of selling out devices without excise tax markings (introduced for sale before July 1)
- From September 1, 2025 – all vaporizers on sale must be marked with excise tax stamps. From this date, the prices of all vaporizers will increase!
What does this mean for consumers?
For ordinary users, this above all means higher prices – each vaporizer will be more expensive by at least 9.60 EUR. Additionally, you can expect a smaller selection of products, because some stores may give up selling vaporizers due to complicated administrative requirements. Particularly smaller retail points may not be able to meet the new obligations, which will limit the availability of devices on the market.
Last moments before the excise tax are the best time to buy a vaporizer!
From September 1, 2025 onwards, the prices of all vaporizers will be increased by 9.60 to 14.40 EUR. In the case of premium devices, such an increase is not significant. Nonetheless, with cheaper equipment, it is already a large percentage of the total price. That is why the last moments before the excise tax “comes into effect” are the best time to buy a vaporizer – it will be more expensive later!
In addition, we have prepared a special offer for you. All vaporizers in the Outlet have been discounted. They are currently available at the best historical prices. You can take advantage of this special offer only until September 1, 2025! After that, vaporizers without excise tax stamps will not be possible to sell – that’s why outlet models at specially reduced prices will disappear.
Particularly affected: medical cannabis patients
The excise tax will also hit patients using medical cannabis, who use vaporizers as a doctor-recommended method of taking medication. Although vaporization is a healthier alternative to smoking, these devices are not reimbursed by the National Health Service, and now they will become more expensive as well. This is a double burden for people who already pay hundreds of zlotys monthly for legal medical cannabis.
What about sellers of herbal vaporization devices?
Shops will have to deal with a series of new administrative obligations. Registration in the Central Register of Excise Duty Entities (CRPA) will be necessary, marking all products with excise tax stamps, maintaining detailed sales records, and regularly reporting sales volumes to tax offices. For many small shops, especially those operating on a dropshipping model or on a local scale, this may mean completely abandoning the sale of vaporizers.
Is the “new” excise tax a good step?
The new excise tax is another element of a broader strategy of taxing alternative forms of nicotine and other substance consumption. Although officially it is intended to protect public health and limit the availability of these devices to young people, in practice it may paradoxically encourage some users to return to traditional smoking, which is cheaper but much more harmful to health.
If you are planning to buy a vaporizer, it is worth considering doing so before September 1, 2025, to avoid higher prices. After that date, each device will be more expensive by at least €9.60.
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