The Dutch government is preparing legislation to introduce a national excise tax on vapes, with the measure potentially taking effect Jan. 1, 2029. State Secretary for Finance Eelco Eerenberg said the tax rate has not yet been determined, but the government wants vaping to become roughly as expensive as smoking tobacco. The measure is intended in part to discourage young people from vaping or starting to vape.
The Netherlands is moving ahead while the European Union considers an EU-wide vape tax. Eerenberg acknowledged that online purchases and cross-border sales could make a national tax easier to avoid, s ying the government would withdraw its proposal if an EU-wide measure is adopted. The legislation is expected to be submitted separately to the Tweede Kamer, the Dutch lower house of Parliament, in early 2027 rather than as part of the 2027 Tax Plan.