France: Finance committee rejects 2026 vaping tax and supports ban on online sales

On October 22, 2025, the Finance Committee of the National Assembly rejected the government's proposal to introduce an excise tax on vaping products, as outlined in Article 23 of the 2026 draft budget law. The measure proposed a tax of €0.30 per 10 mL for low-nicotine liquids and €0.50 per 10 mL for other liquids, representing an increase for bottles typically sold for between €5 and €7.[1].

The industry's arguments were relayed in committee, and taxation was maintained at zero.

On October 14, 2025, the Lecornu government proposed, as part of the 2023-2027 national anti-smoking plan and in its 2026 draft budget law regulating taxation on all smoking products, a tax on all e-liquids for electronic cigarettes, amounting to between €0.30 and €0.50 per 10-milliliter bottle, depending on their nicotine content. For bottles sold between €4 and €7, this represents an additional €0.30 for liquids containing less than 15 mg of nicotine, and an additional €0.50 for liquids with a higher nicotine concentration.[2].

This proposal was rejected on October 22, 2025, by the Finance Committee of the National Assembly. During the discussions, MP Aurélien Le Coq, from the France Unbowed group, emphasized that e-cigarettes, while not risk-free, are significantly less harmful than combustible cigarettes and, for many users, serve as a tool to help them quit smoking. The MP linked the government measure to the tobacco lobby, despite the fact that the industry and tobacconists were among the economic actors exerting significant pressure to defend their interests by opposing this tax.

MP Pierre Cazeneuve, from the Ensemble pour la République group, shared his personal experience of quitting smoking, highlighting the role of vaping in reducing risks in the face of the approximately 75,000 tobacco-related deaths each year in France.

Conversely, MP Perrine Goulet, from the Les Démocrates group, warned against vaping, which she presented as a potential gateway to smoking for young people, also mentioning the risks of persistent nicotine addiction. She further emphasized the possible effects on brain development and respiratory health. She argued that a moderate tax was justified, as these products are far from being ordinary consumer goods.

Finally, the committee adopted an amendment from the Republican Right group maintaining zero taxation on vaping products in 2026, while also upholding the ban on online sales included in the same Article 23. This measure could have a significant impact on a sector where online sales account for between 25% and 30% of total sales. However, this sales ban needs to be enforced, as illustrated by the case of the Netherlands where Snapchat, for example, has become a preferred channel for the illicit sale of vaping products..

The decision to abandon the proposed tax on e-liquids underscores the interference of the vaping industry, which opposes any taxation on electronic cigarettes. A petition launched by FIVAPE and signed over 150,000 times contributed to the "unpopular" political image of the tax proposal, even though combating nicotine products is a major public health objective.

Many tobacco specialists and healthcare professionals remind us that effective, safe treatments covered by health insurance exist for smokers who want to quit. Combined with effective cognitive-behavioral therapy, these treatments allow smokers not only to wean themselves off tobacco but also, and perhaps more importantly, nicotine.

The proposed tax must now be examined in a public session.

Towards European harmonization in the medium term

As part of the process of revising the taxation of tobacco products, including vaping products, the European Union plans to introduce a common excise duty on vaping products from 1 January 2028. This taxation could lead to a harmonization of national tax policies within Member States in the coming years.

In this context, the European Commission published a proposal on July 16, 2025, to tax vaping products in 2028, from €1.20 to €3.60 per 10ml bottle. More generally, given the increasing use of vaping products, particularly among young people, regulations should be strengthened in Member States and at the European level. According to an internal Commission document, a large-scale action plan proposed by the World Health Organization (WHO) would be aligned with this objective. Among the measures under consideration is a ban on filter cigarettes, and particular attention would be paid to flavored or disposable vaping products, which are highly polluting and popular among young people.[3].

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[1]Raphaël Marchal, Vaping: In committee, MPs remove the tax planned by the governmentLCP, published on October 22, 2025, accessed on October 24, 2025

[2]Xavier Martinage, Vaping products: MPs reject tax planned for 2026Capital, published on October 22, 2025, accessed on October 24, 2025

[3]Tobacco-free generation, European Commission reportedly supports WHO plan to ban filter cigarettesPublished on October 26, 2025, accessed the same day

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