Ireland’s E-Liquid Products Tax is no longer a proposal: it came into effect on 1 November 2025. The rate is €0.50 per millilitre, and it applies to e-liquid whether or not it contains nicotine.
Quick answer: A 10ml bottle carries €5 in E-Liquid Products Tax before VAT and other retail costs. The tax is charged on the first supply in Ireland, so importers and manufacturers are normally the businesses accounting for it.
The title of this article reflects the debate around the policy. The factual position is simpler than the politics: the tax is live, it covers nicotine and zero-nicotine e-liquid, and shoppers see its effect in final prices.
What Products Does the Tax Cover?
- Nicotine-containing e-liquid
- Zero-nicotine e-liquid intended for vaping
- E-liquid inside single-use vapes and cartridges
- DIY e-liquid kits within the Revenue definitions
Licensed nicotine-replacement medicines are outside the EPT regime. That is a legal product category, not a label a normal vape product can borrow because it sounds handy.
What Does €0.50 Per Millilitre Mean?
The excise element is easy to calculate: multiply the liquid volume by €0.50. That gives €5 on 10ml, €25 on 50ml and €50 on 100ml before VAT and the rest of the supply-chain price. Actual shelf prices still vary by product, supplier and promotion.
Does Nicotine Strength Change the Tax?
No. Revenue applies the same per-millilitre rate to nicotine and non-nicotine e-liquid. A 10ml bottle at 5mg and a 10ml bottle at 20mg carry the same EPT amount because the taxable measure is volume.
How Can Adults Compare Value?
Compare the full ongoing cost of the setup: device, liquid, compatible pods or coils and how much you realistically use. A refillable pod kit can reduce the amount of hardware being discarded, but nobody can promise an exact saving without knowing your usage.
Browse refillable pod kits · Browse e-liquid · Find replacement pods
The Bottom Line
Ireland’s vape tax is already in force. The useful numbers are 1 November 2025 and €0.50 per millilitre; everything else should start from those facts rather than an old headline.
Source: Revenue — E-Liquid Products Tax. General information only.
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