What Is Changing for E-Cigarettes and Vapes?
From January 1, 2027, vaping in Germany is expected to become more expensive. The reason is another increase in the e-liquid tax. Instead of the current €0.32, the tax will rise to €0.38 per millilitre. By 2030, it is set to increase to €0.44 per millilitre.
This affects not only traditional e-cigarette liquids, but also prefilled pods and disposable vapes. At Fumari.de, we explain what is changing and how the new tax could affect prices.
How High Will the E-Liquid Tax Be from 2027?
The tax will increase in several stages. The largest rise will take place on January 1, 2027, when the tax increases by 6 cents per millilitre. Further annual increases of 2 cents per millilitre will follow.
| Year | Tax per ml | Tax on 10 ml |
|---|---|---|
| 2026 | €0.32 | €3.20 |
| 2027 | €0.38 | €3.80 |
| 2028 | €0.40 | €4.00 |
| 2029 | €0.42 | €4.20 |
| 2030 | €0.44 | €4.40 |
Important: These figures show the e-liquid tax only. VAT and other price components are not included.
Which Products Are Affected by the New E-Liquid Tax?
The tax applies to liquids intended for use in e-cigarettes, regardless of whether they contain nicotine.
The following products are particularly affected:
- E-cigarette liquids: Ready-to-use liquids with and without nicotine.
- Prefilled pods: Cartridges already filled with e-liquid for pod systems.
- Disposable vapes: The liquid contained in disposable e-cigarettes is also taxed.
- DIY e-liquids: These include suitable base liquids and nicotine shots, for example.
The deciding factor is therefore not the packaging or device, but the amount of taxable e-liquid.
How Much More Expensive Will Liquids, Pods and Vapes Become?
A simple example illustrates the impact of the tax increase:
10 ml E-Liquid
In 2026, a 10 ml bottle is subject to a total e-liquid tax of €3.20. From January 2027, this amount will increase to €3.80. By 2030, the tax burden will rise to €4.40.
That represents an additional tax burden of €1.20 per 10 ml bottle compared with 2026.
2 ml Pod or Disposable Vape
The increase will also be noticeable for smaller amounts of liquid:
- 2026: €0.64 e-liquid tax
- 2027: €0.76 e-liquid tax
- 2030: €0.88 e-liquid tax
How much retail prices actually increase depends, among other things, on how manufacturers and retailers pass on the higher taxes. VAT also needs to be taken into account.
Why Is the E-Liquid Tax Being Increased?
By amending Germany's Tobacco Tax Act, the German federal government is pursuing several objectives. These include additional tax revenue, a predictable long-term tax structure and public-health measures aimed at reducing tobacco and nicotine consumption.
The new tax rates were approved by the German Bundestag on October 15, 2026. The legislative amendment also passed the Bundesrat on October 16, 2026. At the time of publication, the final official promulgation is still pending.
Frequently Asked Questions About the E-Liquid Tax in 2027
When Will the Higher E-Liquid Tax Take Effect?
The first increase is scheduled for January 1, 2027. Further adjustments will follow at the beginning of 2028, 2029 and 2030.
Are Nicotine-Free E-Liquids Also Affected?
Yes. Nicotine-free e-liquids for e-cigarettes are also subject to the tax. Nicotine content is not a determining factor for taxation.
Does the Tax Also Apply to Pods and Disposable Vapes?
Yes. The tax is calculated based on the amount of liquid contained in the product. A pod with 2 ml of e-liquid is therefore taxed in the same way as 2 ml of e-liquid from a bottle.
Will Retail Prices Automatically Increase by the Tax Amount?
Not necessarily. The higher e-liquid tax affects costs, but the final retail price also depends on VAT and how suppliers calculate their prices.
Conclusion: Higher E-Liquid Tax from 2027
The coming years will bring significant changes to the German e-cigarette market. The e-liquid tax will increase to €0.38 per millilitre in 2027 and reach €0.44 by 2030. This means a higher tax burden on e-liquids, pods and disposable vapes, regardless of their nicotine content.
Fumari.de keeps you informed about important legal changes and developments relating to e-cigarettes, e-liquids and vapes.
As of October 19, 2026. Sources: German Bundestag and Bundestag printed paper 21/8605.
