Poland’s Ministry of Finance proposed amendments to the Excise Duty Act to close a tax loophole affecting new types of e-cigarettes that use electromagnetic induction technology. The draft, published this week, updates the legal definition of e-cigarettes so that induction-based devices—previously classified as neither disposable nor reusable—can be subject to excise duty. The changes respond to products that entered the Polish market in September 2025 and were taxed at lower rates under existing rules.
Under the proposal, excise taxation would be determined by the presence of a ferromagnetic element connected to a tank or device, rather than by whether the product produces aerosol via a traditional electric heater. Most induction-based e-cigarette components would be taxed at PLN 40 per unit. Tanks connected to ferromagnetic elements would be classified as e-cigarettes, while refillable containers would be treated as reusable e-cigarettes and non-refillable ones as disposable products, with higher excise applied to the liquid content.
The Ministry said the amendment is necessary to ensure equal taxation across comparable nicotine products and prevent revenue losses. If adopted, the revised rules would enter into force 14 days after the law is officially published.
