Amendment to the New 2025 Tax on E-liquid in France: Impact and information
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“Ending this French tax exception” by incorporating a tax on liquid vaping products in France is what amendment CF1865 of the draft finance law (PLF) provides, which will soon be submitted to a vote.
A tax that could increase prices by 38%
- While tobacco will be exempt from further increases, this may not be the case for e-cigarettes. An amendment to the 2025 finance bill, introduced by centrist MP Charles de Courson, plans to create "a tax system dedicated to vaping products." Currently, these products are regulated but not taxed. However, 19 European countries have already taxed these products. "for amounts ranging from 0.10 euros per millilitre in the Czech Republic to 1.04 euros per millilitre, for certain liquids, in Switzerland , " recalls the elected official.
This is why he proposes introducing an excise duty of €0.15 per millilitre of liquid, whether or not it contains nicotine , in order to " avoid tax evasion by adding nicotine to nicotine-free liquids".
This tax, which would bring in between 150 and 200 million euros per year , should "have a moderate impact on prices in order to preserve access to electronic cigarettes for the 3.5 million consumers of the product" and thus "prevent a possible return to cigarettes" , justifies the MP. (Source: Mercipourlinfo )
- In a press release, the union deplores that the text could lead to an increase in the prices of 10 ml and 50 ml vials of, respectively, 25% and 38% . According to it, this measure would discourage smokers who wish to quit and would like to turn to the electronic cigarette. A new tax would also impact the independent vaping industry, which holds 85% of the market. In return, closed systems would benefit considerably.
- This would come from the desire of cigarette manufacturers to slow the rise of vaping so that their products would have an advantage, the appearance of the electronic cigarette having reduced the smoking rate among adults. According to an article entitled Prevalence of smoking and vaping in metropolitan France among 18-75 year olds , the smoking rate was 29.4% in 2016 compared to 24% in 2019. However, the smoking prevalence has stagnated since 2019 because of the tobacco industry which persists, despite all the health issues.
- Example of price before and after tax:
| Product Type | Example | Tax Amount | Current price | Final Price |
|
E-liquid 10 ml |
Red fruits of the Alps - Pulp | 1.50€ | 5.90€ | 7.40€ |
|
E-liquid 50 ml |
Freeze Ice Dragon - Liquideo | 7.50€ | 17.90€ | 25.40€ |
|
E-liquid 100 ml |
Lime Passion - Mexican Cartel | 15€ | 20.90€ | 35.90€ |
|
E-liquid 200 ml |
Cookie Dough - Joe's Juice | 30€ | 19.90€ | 49.90€ |
|
Concentrate 30 ml |
Yakuza Concentrate - A&L | 4.50€ | 13.90€ | 18.40€ |
|
Base 1 liter |
VDLV 50/50 1L Base | 150€ | 13.90€ | 163.90€ |
- Link to the detailed amendment: https://politique.pappers.fr/amendement/n001865-projet-loi-finances-2025-AMANR5L17PO59048B0324P1D1N001865
A fight between vaping and the tobacco industry
Independent professionals currently hold 85% of the vaping market, compared to 15% for the tobacco industry, and naturally, this low percentage bothers them. This market share is explained by the refillable puffs with pre-filled cartridges offered by the tobacco industry.
With only money in mind, the tobacco industry wants to impose its desire to replace the entire vaping market with the refillable puffs it owns and thus prevent independent vape shops from surviving; as a reminder, these are the only ones that offer real advice on quitting smoking and vaping.
As a reminder, vape specialists represent more than 4,000 specialty stores and e-commerce sites. Their impact generates national access to effective and high-quality smoking cessation products. The laboratories used to design e-liquid flavors are subject to levels of requirement and safety, worthy of a cutting-edge industry. The vast majority of salespeople in specialized vape stores are competent on the very subject of vaping and tobacco , which is unfortunately not the case for tobacconists. (Source: FIVAPE)