Will Vape Prices Increase In Ireland In 2027?

If you're already vaping in Ireland, you may have noticed that vaping products are no longer as cheap as they once were but there will be another tax change coming. As part of the Budget 2027 announcement on 6th October 2026, Ireland has announced that they will be increasing the current tax on e-liquids. This will affect how products such as nic salts, prefilled pods and e-liquid top ups (including systems like IVG Smart Max) are taxed. Will this mean that all vape products will cost more in January? Not necessarily. Whilst there will be an increase in excise duty, this does not mean that retailers will be increasing the price of their products. Here's what will be changing, what products are affected and what adult customers should know.

What Will Be Changing With The E-Liquid Tax In Ireland?

Ireland introduced a tax on E-Liquid Products on 1st November 2025. The current tax is €0.50 per ml. However, the Government have announced that from Budget 2027, there will be an extra €0.20 per ml, so the tax will be €0.70 per ml (excluding VAT). This will come into effect from 1st January 2027. This is not a brand new tax but an increase to the current tax.

As stated by Revenue Ireland, this tax will apply to e-liquids supplied in Ireland, including nicotine and non-nicotine. So it will not just apply to a specific brand of vape. It will depend on how much taxable e-liquid you are supplying.

How Much More Tax Will Be Charged In 2027?

Here's how much more you'll be paying. E-Liquid Quantity Current Tax Proposed Tax Increase 2ml €1.00 €1.40 €0.40 10ml €5.00 €7.00 €2.00 12ml €6.00 €8.40 €2.40 20ml €10.00 €14.00 €4.00 This is excise duty only.

This does not mean that you will definitely be paying this much more at retail. This just shows how much more the supplier will be paying in excise duty on e-liquids supplied after the change. How much more you will be paying depends on many factors. Let's take a look at some examples.

Will IVG Smart Max Pods Be More Expensive In Ireland?

This makes it easier to understand the new tax. IVG Smart Max pods are a pre-filled system, with a 2ml pod and 10ml refill bottle. These work together and are specifically designed for the IVG Smart Max device, according to the IVG Support Centre. This means that a full refill will contain 12ml of e-liquid. The excise duty on 12ml at the current rate of €0.50 per ml will be €6.00. At the increased rate of €0.70 per ml, this will be €8.40. This is an extra €2.40 in excise duty (excluding VAT).

IVG Smart Max Example

E-Liquid Quantity Excise Duty (Current) Excise Duty (Proposed) Excise Duty Increase 12ml €6.00 €8.40 €2.40 This assumes that all 12ml is taxable. This does not mean that all IVG Smart Max products will be increasing by exactly €2.40. If you're looking up information on ivg smart max prefilled pods, it is important to know how much e-liquid your product contains. The actual device will not be taxed as it contains a battery. However, if you're including taxable e-liquid then this can be taxed. The same applies to refills.

Will Lost Mary Pre-Filled Pods Be More Expensive?

Lost Mary is another well-known brand in Ireland. Some Lost Mary devices use pre-filled pods with 2ml of e-liquid. If your pod is taxable, then this is simple. The excise duty will be an extra €0.40.

If you're looking up prefilled vapes ireland, make sure to check how much e-liquid your product contains. The total e-liquid in your product will determine how much excise duty you pay.

Will Elfliq Nic Salts Be More Expensive In 2027?

Another category to understand is bottled e-liquid. If you're already using refillable devices, you may be familiar with nic salts. Including those from Elfliq. If you have a 10ml bottle of taxable e-liquid, you will be paying an extra €2.00 in excise duty (excluding VAT).

This applies to any e-liquid containing nicotine salts or other nicotine formulations. If you're looking up elfliq nic salts ireland or nic salts ireland, you may see mention of this tax increase. However, this does not mean that all bottles will be priced the same. Depending on the retailer, they may charge different prices. You will also need to consider VAT. The same applies to any 10ml nic salts. Including those in the pixl nic salts ireland category. The strength or flavour of your product will not affect how much e-liquid you're using.

Are Nicotine Free E-Liquids Exempt?

No. This is a common misconception. Some people think that if there is no nicotine in an e-liquid then it won't be taxed. However, Revenue have rules in place for nicotine free and nicotine containing e-liquid products. The tax is based on the amount of liquid. There are exceptions for certain authorised nicotine replacement medicines. However, standard nicotine free vaping liquids will not be exempt. This means that even nicotine free e-liquids may be affected by this increase.

What About Vape Kits And Refill Pods?

Not all vaping products will be taxed. For example, the battery and electronic parts of a reusable vape will not be e-liquid. If you're not including any e-liquid with your device then the E-Liquid Products Tax will not apply. However, if you're selling a starter kit with taxable e-liquid, then there may be an excise duty. If you're looking up vape kits ireland or vape pod kits ireland, this may apply. The same applies to refill pods ireland. If you're using an empty refill pod then this will not be taxable. However, if you're using a pre-filled pod then this will be.

Do not assume that your whole device or refill will be taxed with an extra flat rate. Make sure to check if there is any taxable e-liquid included and how much. This is especially important if you're using a rechargable device.

Why May Retail Prices Be Different?

The E-Liquid Products Tax is a first supply tax. This means that generally, you will pay the tax on the first time you supply taxable e-liquid products in Ireland. This will usually be the importer or manufacturer. If you're a retailer and have already paid tax on your stock, then you will not pay the same excise duty. You can find out more about this system here. However, this can affect how businesses work out their costs. Prices at retail may also depend on VAT, how much your supplier is charging, how much stock you've bought before the new rate and other costs.

If you're looking up vape shop ireland, vape store ireland or online vape shop ireland, remember that prices can vary between retailers for the same category of product. We believe it's important for adults to know what is changing and why.

Is the Vape Tax Linked to Ireland’s Vape Ban?

Ireland has also introduced legislation on single use vapes. However, this is a separate issue to the increase in e-liquid tax. The increase in tax will come into effect from 1st January 2027. The single use vape ban on retail sale will come into effect from 24th January 2027.

If you're looking up vape ban ireland update, you may see mention of this. Make sure not to get confused. One is related to e-liquid tax. The other is related to single use vaping devices. If you're looking up vape legislation ireland, the best place to find out when things will come into effect and what the legal requirements are is from official government sources.

Will Nicotine Pouches Be Affected By The E-Liquid Tax?

No. Nicotine pouches are not e-liquids for vaping devices. Products relating to nicotine pouches ireland will not automatically fall under the E-Liquid Products Tax.

There may be other regulations in place for nicotine pouches. However, this increase of €0.20 per ml does not apply to nicotine pouches as they are not taxable e-liquids. When reading about changes to nicotine regulations in Ireland, make sure to keep these categories separate.

Frequently Asked Questions (FAQs)

1. Will IVG Smart Max Pods Be More Expensive In 2027?

A taxable 12ml IVG Smart Max pod and refill will have an extra €2.40 in excise duty (excluding VAT). However, this does not mean that the price will be increasing by exactly €2.40. This will depend on your supplier and retailer.

2. How Much Extra Tax Will I Pay On A 2ml Pre-Filled Pod?

You will pay an extra €0.40 in excise duty on 2ml of taxable e-liquid (excluding VAT). This does not relate to a specific brand.

3. Will Nic Salts Be More Expensive In Ireland?

The increase will apply to taxable nic salts as they are e-liquids. A 10ml bottle will have an extra €2.00 in excise duty (excluding VAT). However, this may not be the same increase at retail.

4. Are Refill Pods Subject To The New Tax?

Pre-filled refill pods with taxable e-liquid will be subject to the tax. Empty refill parts will not be taxable e-liquid products.

5. When Will The E-Liquid Tax Increase Come Into Effect?

The increase will come into effect from 1st January 2027. The increase will be €0.20 per ml, making the total €0.70 per ml (excluding VAT).

6. Are Nicotine Free E-Liquids Subject To The Tax?

Yes. Standard nicotine free e-liquids for vaping will be subject to the tax. This will depend on the volume.

7. Will All Vape Kits Be More Expensive?

Not necessarily. The tax applies to taxable e-liquid. Not all batteries, chargers and empty devices. If your kit includes e-liquid then this may be affected.

8. Where Can I Find Out The Official Rules?

Revenue Ireland have detailed information on the E-Liquid Products Tax. This includes what products are taxable, what the current rates are and who will be paying the tax. You can find the official EPT guidance here.

Final Thoughts

The proposed increase in e-liquid tax in Ireland will affect many common vaping products. For example, pre-filled pods with 2ml of e-liquid may have an extra €0.40 in excise duty. 10ml bottles of nic salts may have an extra €2.00 and IVG Smart Max refills (12ml) may have an extra €2.40. This is just showing you how much more tax you will be paying. How much you actually pay will depend on your product, supplier, retailer and taxes. The most useful thing for Cliffs of Puff readers to know is what products contain taxable e-liquid and how much the new rate would be. As vaping regulations continue to develop in Ireland, it's best to look for clear and accurate information, rather than rumours of sudden price increases.

We will continue to provide information on vaping regulations in Ireland, changes to products and important developments.

Stay informed!