Excise Duty on Electronic Cigarettes – Tax Stamps – for the Year 2025

As of April 1, 2024, a new excise duty on electronic cigarettes came into force based on new legislation.

From April 1, 2024, every manufactured or imported product intended for vaping in the Czech Republic must bear a valid tax stamp. In the first year, 2024, this excise duty amounts to CZK 2.5 per millilitre of liquid (excluding VAT), regardless of whether the product contains nicotine or not.
In 2025, the excise duty increases to CZK 5 per millilitre of liquid (excluding VAT). Notably, this excise duty also applies to flavorings and aromas.

EXCISE DUTY 2025

• Disposable e-cigarettes with or without nicotine ….. CZK 5/ml (excluding VAT) – total CZK 10 (excluding VAT) for a 2 ml volume

• POD e-cigarette refills ….. CZK 5/ml (excluding VAT) – total CZK 10 (excluding VAT) for a 2 ml volume

• POD refills 2PACK ….. CZK 5/ml (excluding VAT) – total CZK 20 (excluding VAT) for a 4 ml volume

Products subject to excise duty:

• e-liquids

• bases and boosters

• flavorings

• disposable e-cigarettes and pre-filled cartridges

• cannabis vaporizers and replacement cartridges

• nicotine pouches

The excise duty applies to the listed products both with and without nicotine content.

Examples of new prices for 2025:

1. Disposable e-cigarette, containing 2 ml of e-liquid = 2 × CZK 5 = CZK 10 + CZK 2.1 VAT = + CZK 12 incl. VAT
   If the original price was CZK 179, the new price including excise duty will be CZK 191 incl. VAT.

2. POD refill, containing 2 ml of e-liquid = 2 × CZK 5 = CZK 10 + CZK 2.1 VAT = + CZK 12 incl. VAT
   If the original price was CZK 99, the new price including excise duty will be CZK 111 incl. VAT.

3. POD refill 2PACK, containing 4 ml of e-liquid = 4 × CZK 5 = CZK 20 + CZK 4.2 VAT = + CZK 24 incl. VAT
   If the original price was CZK 189, the new price including excise duty will be CZK 213 incl. VAT.