Germany Approves Vape Tax Hikes Through 2030, E-Liquid Duty Reaching €0.44/ml
Germany's Bundestag has approved four years of tobacco tax increases that will raise the excise duty on e-liquid to €0.44 per millilitre by 2030, a 37.5 percent increase from the current rate.
The Oct. 15 vote means a 10 mL bottle of e-liquid will carry €4.40 in excise duty alone by 2030, up from €3.20 in 2026, before value-added tax, production costs and retailers' margins are added to the price, according to Vaping360's report on the law.
The Bundestag adopted the bill in the version amended by its Finance Committee, with support from the governing Christian Democratic Union/Christian Social Union (CDU/CSU) and Social Democratic Party (SPD). The Alternative for Germany (AfD), the Greens, the Left and two CDU/CSU legislators opposed it. The Bundesrat, the upper chamber, allowed the legislation to proceed without calling for mediation. The law was signed on Oct. 19 and published in the Federal Law Gazette on Oct. 20, with its first tax increases scheduled for January 2027.
Germany already imposes a volume-based tax on liquids and other qualifying substances used in e-cigarettes, including products that contain no nicotine. The current rate is €0.32 per millilitre. Under the committee-approved schedule, the rate rises to €0.38 in January 2027, €0.40 in 2028, €0.42 in 2029 and €0.44 in 2030. The committee substantially increased the rates proposed by the government, which had called for €0.33 per millilitre in 2027 and €0.36 in 2030. Germany's decision to tax e-liquid by volume, regardless of nicotine strength, means consumers buying large bottles face a particularly significant tax bill.
Cigarettes and heated tobacco products will cost more, too. Heated tobacco retains its existing formula, linking its tax burden to 80 percent of the corresponding cigarette excise duty with an adjustment for the pipe tobacco tax; as cigarette rates rise, taxes on heated tobacco follow. Taxes on fine-cut tobacco also increase from January 2027, while some changes for cigars, pipe tobacco and waterpipe tobacco begin in March.
The Federal Finance Ministry's original projections put the average price of a 20-cigarette pack near €11.36 by 2030; that estimate predates the committee's larger increases, and reported forecasts now place typical prices closer to €12. Prices are set by manufacturers and retailers, not by the legislation. The Finance Committee projects €11.824 billion in additional federal tax revenue over 2027–2030 compared with the existing tax system, assuming the higher duties are passed on to consumers, and the government says the increases will support federal finances and help reduce smoking.
At an Oct. 5 parliamentary hearing, tobacco industry representatives warned that the increases could encourage smuggling and purchases of untaxed products. Public health representatives argued that higher cigarette prices would discourage smoking, while customs officials stressed the need for stronger enforcement. For German vapers, the immediate consequence is simpler: another price increase is scheduled for Jan. 1.
[Reference]
- Vaping360 (original report) — https://vaping360.com/vape-news/germany-approves-vape-tax-hikes-2030
- Deutscher Bundestag press archive — https://www.bundestag.de/dokumente/textarchiv/2026/kw39-de-tabaksteuergesetz-1211308
- Bundesfinanzministerium FAQ on the Tobacco Tax Act amendment — https://www.bundesfinanzministerium.de/Content/DE/FAQ/aenderung-des-tabaksteuergesetzes.html