Ireland to Impose EU’s Highest Tax on Vape E-Liquids: €0.50 per ml, Effective Nov. 1

Oct.21.2025

From Nov. 1, Ireland will levy €0.50/ml on all e-liquids and tighten rules—including a disposable ban; advocates warn this could hinder quitting amid a missed 2025 target.

Key Takeaways

Ireland’s new e-liquid tax is the EU’s highest: €0.50 per ml (about $0.53).
The government plans additional curbs on flavors, packaging and advertising, and a ban on disposable vapes.
Ireland has fallen short of its target to cut smoking prevalence below 5% by 2025, with recent rates fluctuating between 17% and 18%.
Advocates say the tax narrows the price gap between cigarettes and vapes, discouraging quitting among low-income smokers.

2Firsts, October 21, 2025 — According to Filter, Ireland will impose an excise tax of €0.50 per milliliter on all vape e-liquids from November 1, 2025. Based on government and revenue data and comparisons with other EU member states, this is the highest rate in the bloc. The government also said it will legislate to further restrict vape flavors, packaging and advertising, and plans to ban disposable vapes.

Ireland launched the “Tobacco Free Ireland” strategy in 2013, aiming to reduce national smoking prevalence to below 5% by 2025. Current estimates put the rate at about 18%, unchanged from 2019. Harm-reduction advocates argue that after a decline in 2016–2019, progress stalled as negative publicity following the 2019 U.S. “EVALI” outbreak—e-cigarette, or vaping, product use–associated lung injury—reduced local vape uptake.

Damian Sweeney of New Nicotine Alliance Ireland (NNAI) said vaping has helped move toward a smoke-free goal, and the new tax represents “backward logic.” NNAI’s example suggests a 10-ml bottle retailing at €3 would rise to about €9 after the tax; the increase could also fuel the illicit market and potentially lift smoking rates.

The government says higher taxes aim to curb youth access. Health Minister Jennifer Carroll MacNeill said the measures will align with forthcoming legislative restrictions to better protect minors. Since December 2023, sales of vapes to people under 18 have been prohibited in Ireland.

Addiction medicine physician Garrett McGovern criticized taxing vapes in a way similar to cigarettes, saying it sends the wrong message and blurs risk differences. While vapes generally remain cheaper than cigarettes, he added, higher taxes substantially narrow the price gap, weakening quitting incentives for low-income groups.

Separately, the government recently raised cigarette duty, adding €0.50 per pack and bringing common price points to about €18.55. Given well-documented links between public health and poverty, advocates warn the new measures could disproportionately affect vulnerable populations.

Cover image: Filter

References:

[1] Ireland Is Failing at Smoking Cessation. Now It Will Tax Vapes Hard.

Also Read:

[1] Ireland implements new regulations banning sale of tobacco products through vending machines, aims to reduce smoking rate to below 5%.

[2] The Irish government plans to ban disposable e-cigarettes and impose a tax on e-cigarette oils by the end of the year

[3] British American Tobacco Backs E-Cigarette Tax in Ireland, Urges Stronger Enforcement to Combat €220 Million Black Market

[4] Ireland Finds "Nicotine-Free" E-Cigarettes Contain Nicotine; Involves McKesse, JNR, and Crystal Brands

[5] Ireland Health Survey: Youth Vaping on the Rise, 24% Usage Rate Among 18–34 Age Group

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