Budget 2027 Vape Tax Ireland: What the New 70c per ml Tax Means for You

OB Vape

Oct 6, 2026

Budget 2027 vape tax Ireland: 70 cent per ml, €7 on every 10ml bottle, with Elux Legend and Hale Menthol 10ml bottles

Budget 2027 · Read this first

We still have
tax-free stock.

Almost everything on our shelves at OB Vape was bought in before the vape tax applied, so it doesn’t carry it. Same prices you know, for as long as it lasts. When it’s gone, it’s gone.

Tax-free e-liquids Tax-free nic salts Tax-free vape kits Elux Legend nic salts

Fast delivery across Ireland · Or call in to us in Southgate, Drogheda

Today’s Budget 2027 put the vape tax up again. If you vape in Ireland, you’re going to pay more, and a lot more if you use 10ml bottles or shortfills. Below is everything you need to know: the exact numbers, what it costs you over a year, when prices change, what you can do about it, and, because I won’t pretend otherwise, exactly how I feel about it as the owner of OB Vape.

Quick answer

Budget 2027 increases Ireland’s E-liquid Products Tax by 20 cent per ml, from 50c to 70c per ml. That’s €2 more tax on every 10ml bottle (€7 in total), about 40c more on a 2ml vape, and €20 more on 100ml of shortfill. It applies to all e-liquid, with or without nicotine. Stock that came into Ireland before the tax applied doesn’t carry it, which is why our tax-free stock is still at the old prices.

Shop tax-free stock before it runs out

What changed in Budget 2027?

Ireland’s vape tax is called the E-liquid Products Tax (EPT). It was announced in Budget 2025 at 50 cent per ml and came into effect on 1 November 2025. It’s charged by Revenue when e-liquid is first supplied in the State, so it’s paid by importers and manufacturers and then passed on in the shelf price.

On 6 October 2026, Budget 2027 added another 20 cent per ml. That takes the rate to 70 cent per ml, a 40% increase on a tax that’s barely a year old. Cigarettes went up by about €1 a pack in the same Budget.

A few things worth knowing:

It’s per ml, not per product. The more liquid in it, the more tax. That’s why bottles and shortfills get hit hardest.
Nicotine strength makes no difference. 0mg, 5mg, 10mg or 20mg: same tax.
Nicotine-free liquid is taxed too, including 0mg shortfills.
The start date for the new 70c rate hadn’t been confirmed in the Budget coverage when we wrote this. We’ll update this page as soon as Revenue confirms it.

70ctax per ml of e-liquid (was 50c)

€7tax on one 10ml bottle

+40%rise in the vape tax rate

How much tax is on each product now?

Here’s the tax alone, before the cost of the actual product, VAT or a shop’s margin:

Product	At 50c/ml	At 70c/ml	Extra
2ml vape or prefilled pod	€1.00	€1.40	+€0.40
10ml bottle	€5.00	€7.00	+€2.00
5 × 10ml bottles	€25.00	€35.00	+€10.00
50ml of shortfill liquid	€25.00	€35.00	+€10.00
100ml of shortfill liquid	€50.00	€70.00	+€20.00

Figures are the E-liquid Products Tax only, worked out from the per-ml rate. Actual shelf prices also depend on product cost and VAT.

Vape tax on one 10ml bottle in Ireland: €5.00 at 50c per ml before, €7.00 at 70c per ml after Budget 2027

What it costs you over a year

If you use 10ml bottles, here’s what the tax alone adds up to over a year, depending on how many you go through a week:

1 bottle a week€364tax a year, €104 more than before

3 bottles a week€1,092tax a year, €312 more than before

5 bottles a week€1,820tax a year, €520 more than before

That’s money coming out of the pockets of adults who’ve already done the hard bit and moved away from cigarettes.

Stock up while it lasts

Our tax-free stock

This is the stock that came in before the tax applied. Prices stay the same until it runs out. Unopened e-liquid usually keeps well for a long time, but always check the best-before date on the box and store it somewhere cool and dark.

Shortfills

Shortfills take the biggest hit of all: 100ml of liquid now carries €70 in tax. If you use them, grab the tax-free Doozy 100ml shortfills while there are still some left, or browse all shortfills.

Shop multi-buy deals Shop all tax-free e-liquid

Will OB Vape’s prices go up?

Not today. Almost everything on our shelves right now was bought in before the tax applied, so we’re keeping our prices as they are. But I’m not going to pretend that stock lasts forever. When it’s gone, new stock arrives with the tax already built in, and there’s nothing any honest shop can do about that. If a shop tells you otherwise once the old stock is gone everywhere, ask yourself where their stock came from.

How we got here: Ireland’s vape rules so far

December 2023Selling vapes to under-18s banned, with immediate effect. Long overdue, and something we’d been calling for.
October 2024Budget 2025 announces a brand-new vape tax of 50c per ml.
1 November 2025The E-liquid Products Tax comes into effect. A 10ml bottle picks up €5 in tax overnight.
February 2026Retail licensing for tobacco and vapes comes in. Every shop selling vapes now needs a licence from the HSE.
Summer 2026The tax raises over €22 million in its first nine months, according to the Minister for Finance.
24 July 2026The Public Health (Single-Use Vapes) Act 2026 commences, with a six-month transition before disposable sales stop. More on the disposable ban.
6 October 2026Budget 2027 adds another 20c per ml. The tax is now 70c per ml.

Flavour restrictions are also on the way. If you’re a tobacco or menthol vaper, here are the best tobacco e-liquids to try.

My honest view

I’m fuming. Here’s why.

I’m Eoin, I own OB Vape in Drogheda. I’m going to be completely straight with you, because that’s the only way I know how to run a shop.

I’m absolutely fuming about this Budget. And it’s not just because of what it does to my business.

When the first vape tax was coming in last year, I watched adult vapers come through our door genuinely scared. People who’d been off cigarettes for years, asking me if they’d still be able to afford to vape. Some told me straight out they’d go back to smoking. Others said they’d just buy whatever’s cheapest under the counter somewhere. That’s what these taxes actually do. They don’t stop adults vaping. They push them back to cigarettes, or into the illegal market.

I’ve done everything I physically can to get that across to the Government. I’ve been on Newstalk. I’ve been on RTÉ. I’ve sat in front of the Oireachtas Committee on Health. And still, here we are again.

Why are they punishing the adult vaper, instead of cracking down on the illegal shops?

They’re opening constantly. They sell to kids. They sell illegal products. Everyone can see them, and nothing happens.

The fix is simple, and I was saying it back in 2022. Bring in a retail licensing system. Bring in the under-18 ban. Then enforce them. The Government has now done the first two. It just hasn’t done the third. If it did, a town like Drogheda would go from around 30 places selling vapes to a handful of properly licensed retailers. The kids lose their supply. The adults who vape keep theirs. Simple as that.

Instead, the shops doing it the right way, with licences, ID checks and legal stock, get taxed again. And the ones doing it the wrong way carry on exactly as before, because the tax doesn’t touch them.

This is a product that I believe has helped hundreds of thousands of people in Ireland stop smoking. Public Health England estimated that vaping is around 95% less harmful than smoking. And it’s been taxed this hard, this fast, without much of a fight. Honestly? It’s bollocks.

If it keeps going this way, in a year or two there won’t be any independent Irish vape shops left.

Not us, not the family-run shop down the road. Just the big chains and the dodgy ones. And I don’t think that’s what anyone wants, least of all the people this was meant to protect.

(And if things carry on like this, don’t be surprised to see me chained to the gates of the Dáil. I’m only half joking.)

Eoin
Owner, OB Vape

If this affects you, here’s what you can do

1Contact your TD. Tell them, in your own words, that vaping got you off cigarettes and this tax puts that at risk. One honest email from a constituent counts. Find your TD ›

2Say it on social media. Share your story and share this page. The more adult vapers who speak up, the harder we are to ignore.

3Back licensed independents. Buy from licensed Irish shops that check ID and sell legal stock. If we disappear, that goes with us.

Budget 2027 vape tax: frequently asked questions

How much is the vape tax in Ireland now?

Budget 2027 raises the E-liquid Products Tax from 50c to 70c per ml of e-liquid. That’s €7 of tax on a 10ml bottle and €1.40 on a 2ml vape.

When does the new vape tax start?

The Budget announced the increase on 6 October 2026. The exact start date for the 70c rate hadn’t been confirmed in the coverage when we published this. We’ll update this page when Revenue confirms it.

Does the vape tax apply to 0mg and shortfills?

Yes. The tax applies to all e-liquid, with or without nicotine, so 0mg liquid and shortfills are taxed per ml like everything else. 100ml of shortfill liquid now carries €70 in tax.

Does nicotine strength change the tax?

No. It’s a flat rate per ml. A 20mg nic salt and a 3mg freebase liquid pay exactly the same.

Is there tax on nicotine pouches?

Nicotine pouches aren’t e-liquid, so the E-liquid Products Tax doesn’t apply to them, and the Budget 2027 coverage didn’t mention them. You can browse our nicotine pouches here.

What does ‘tax-free stock’ mean?

The vape tax is charged when e-liquid is first supplied in Ireland. Stock that came in before the tax applied doesn’t carry it. That’s the stock we’re still selling at our usual prices, and once it’s gone, it’s gone.

Will OB Vape put its prices up?

Not while our tax-free stock lasts. When it runs out, new stock will include the tax, like it will in every legal shop in the country.

How long does e-liquid keep if I stock up?

Unopened e-liquid generally keeps well, but it depends on the product. Check the best-before date on the box, keep it out of sunlight and heat, and keep it well out of reach of children and pets.

Are disposable vapes banned in Ireland?

The Public Health (Single-Use Vapes) Act 2026 commenced on 24 July 2026, with a six-month transition before disposable sales stop. Prefilled pod kits, where you keep the device and change the pod, are the main replacement. See our prefilled pod kits.

Why is the Government taxing vapes?

The Government has said the tax is about public health and cutting vaping among young people. Our view is that the under-18 ban and retail licensing are the right tools for that, and they need to be enforced, rather than taxing adults who use vapes to stay off cigarettes.

Why buy from OB Vape

Small shop. Big standards.

Fully licensed Irish retailer, in our shop and online.
Family-run in Southgate Shopping Centre, Drogheda.
Age checked. We check ID because we mean it.
Legal, genuine stock from suppliers we trust.
Fast delivery across Ireland, free over €50.

Final thoughts

Budget 2027 makes vaping in Ireland more expensive again, and the people paying for it are adults who chose a less harmful option than smoking. While our tax-free stock lasts, our prices stay where they are. If you vape, now is the time to stock up on what you use, and if this tax gets to you as much as it gets to me, tell your TD.

Thanks for sticking with us. We’re not going anywhere without a fight.

Get it before the tax does.

Tax-free stock, at the same prices, while it lasts.

Shop tax-free e-liquid Shop tax-free vape kits

For adults 18+ only. Vaping products contain nicotine, which is a highly addictive substance. Vaping is not risk-free and is intended for adult smokers. If you don’t smoke, don’t start. Tax figures are based on the per-ml rates announced in Budget 2025 and Budget 2027. Last updated 6 October 2026.