Information on the liquid tax

Where does the liquid tax come from and which products does it apply to?

With the new Tobacco Tax Modernization Act ( TabStMoG ), the federal government is now levying separate taxes on so-called “substitutes for tobacco products” for the first time. The definition of these tobacco substitutes was deliberately made very vague, so that in principle all liquids that can be vaporized in an e-cigarette are covered. Consequently, the newly introduced tax applies both to liquids with nicotine and liquids without nicotine as well as to nicotine shots, bases, aromas, long and short fills.

How high is the liquid tax and when does it apply?

The TabStMoG provides for a gradual increase in taxes on tobacco substitutes. In the period between 2022 and 2026, the tax will be increased as follows:

From July 1, 2022: EUR 0.16 per milliliter

From January 1, 2024: EUR 0.20 per milliliter 

From January 1, 2025: 0.26 euros per milliliter

From January 1, 2026: 0.32 euros per milliliter

The liquid tax to be levied in Germany since July 1, 2022 applies exclusively to products that are produced after this date. Accordingly, previously manufactured products may continue to be sold. However, since this situation cannot be tolerated by the control authorities for a long time, the General Customs Directorate has set a "quasi - sale period" which  ends on February 12, 2023 . From this point on, only taxed products may be offered.