The government proposes to increase the tax on e-liquid containing nicotine. The reason is that the tax rates will in future follow the consumer price index. The same will apply to other nicotine products such as cigarettes, snus and nicotine pouches.
Taxes on several nicotine products will be changed from 2025. The government now proposes this in a proposal to the parliament. The tax on tobacco snuff will be reduced by 20%, while the tax on cigarettes and smoking tobacco will increase by 9%. The tax on e-liquids will also be increased for the first time in line with the consumer price index. The tax per litre on an e-liquid with up to 14.5 mg of nicotine per millilitre will be increased from SEK 2020 to 2104 and the tax per litre on so-called highly concentrated e-liquids (over 14.5 mg/ml) will be increased from SEK 4020 per litre to SEK 4020 per litre. 4208 crowns.
One crown per bottle - pennies per single use bottle
In practice, this means that the tax on a 10 ml bottle of nicotine-containing e-juice, whether flavoured or unflavoured, will increase by about one krona (if the nicotine content is above 14.5 mg/ml). VAT of 25 per cent is also added to this.
For disposable models, where the maximum amount of juice is 2 millilitres and the nicotine concentration is usually 20 mg/ml, the tax is increased from SEK 8 to SEK 8.2.
Sharp increase on cigarettes - decrease on snus
At the same time as the government decides on an index increase in the e-liquid tax, it proposes a sharp increase in the tax on cigarettes, 9 per cent, and a 20 per cent reduction in the tax on snus. Nicotine pouches, also known as tobacco-free or white snus, will be taxed at SEK 210 per kilo.
The new tax on e-liquid and nicotine pouches is proposed to apply from 1 January 2025. The new tax on snus would apply from November 2024.
Nicotine tax sharply increased in 2021
The nicotine tax for e-liquid increased substantially in 2021, while the then government decided to introduce two different tax categories for e-liquid. Since then, liquids with a nicotine concentration of 1 - 14.5 mg/ml have been taxed at 2000 SEK/ml. E-liquids with a higher nicotine content were called high-concentration nicotine liquids and were subject to a tax of SEK 4000 per litre.
It is not fair to raise taxes on oils and reduce taxes on snus. Raise taxes on alcohol instead.