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Tax on Electronic Cigarette Liquids and Other Tobacco-Related Products.

Learn about the tax on e-cigarette liquids, nicotine bags and other nicotine products

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Taxable base and tax rate

Taxable base

The taxable base of the Tax will be constituted by the volume, expressed in milliliters, for liquids for electronic cigarettes and by the total weight of the product, expressed in grams, for nicotine bags and for other nicotine products.

Tax rates

The Special Tax Law establishes in its article 64 septies four applicable tax rates differentiated by headings according to the product in question:

Epigraph 1: E-cigarette liquid that does not contain nicotine or contains 15 milligrams of nicotine or less, per milliliter of product, 0.15 euros per milliliter.

Epigraph 2: E-cigarette liquid containing more than 15 milligrams of nicotine per millilitre of product: 0.20 euros per millilitre.

Heading 3: Nicotine bags, 0.10 euros per gram.

Heading 4: Other nicotine products, 0.10 euros per gram.