The Government proposes to increase the tax on nicotine-containing e-liquid. The reason is that in the future, tax rates will 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 change from 2025. The government now proposes this in a proposition 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-liquid will also be increased for the first time according to the consumer price index. The tax per liter on an e-liquid with up to 14.5 mg of nicotine per milliliter will be increased from SEK 2020 to 2104 and the tax per liter on so-called highly concentrated e-liquids (above 14.5 mg/ml) is increased from SEK 4020 per liter to 4208 crowns.
A crown per bottle - pennies per disposable
In practice, this means that the tax on a 10 ml bottle of nicotine-containing e-juice, regardless of whether it is flavored or not, is increased by about one krona (if the nicotine content is above 14.5 mg/ml). VAT of 25% is also added to this.
For disposable models, where the maximum amount of juice is 2 milliliters and the nicotine concentration is usually 20 mg/ml, the tax is increased from SEK 8 to SEK 8.2.
Sharp increase for cigars - decrease for 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%, and a 20% reduction in the tax on snus. Nicotine pouches, also known as tobacco-free or white snus, will be taxed at SEK 210 per kilogram.
The new tax on e-liquid and nicotine pouches is proposed to apply from January 1, 2025. The new tax on snus will apply from November 2024.
Nicotine tax increased sharply in 2021
Nicotine tax for e-liquid increased sharply in 2021, at the same time as the then government decided to introduce two different tax categories for e-liquids. Liquids with a nicotine concentration of 1 - 14.5 mg/ml are since then taxed at SEK 2000/ml. E-liquids with a higher nicotine content were designated as high-concentration nicotine liquids and were subject to a tax of SEK 4000/ml.
It's not fair to raise taxes on oils and reduce taxes on snus. Raise taxes on alcohol instead.