Tobacco Excise
The excise duty on tobacco products was increased with effect from midnight on Budget night. The increase amounts to €1, inclusive of VAT, on a pack of 20 cigarettes in the most popular price category together with pro-rata increases for other tobacco products.
E-Liquid Products Tax
The excise duty on all e-liquid products will be increased with effect from 1 January 2027. This increase amounts to 20 cents per millilitre, exclusive of VAT. The increase will bring the total excise on e-liquid products to €700 per litre or 70 cents per millilitre.
The rationale for increasing this tax is based on public health considerations, as the use of e-cigarettes has increased significantly in recent years, particularly among younger age groups.