France: Article 23 and its proposed taxation of vaping not included in the 2026 draft budget

Article 23 of the draft budget law (PLF) for 2026, which provided for changes to the taxation of tobacco products and the introduction of a tax on vaping liquids, was removed following the government's invocation of its responsibility via Article 49.3 of the Constitution on Tuesday, January 20, 2026.[1]. This procedure brought an end to parliamentary debates on the budget and led to the abandonment of several provisions discussed during the review of the text. The measures had provoked an extremely strong and organized reaction from the pro-vaping lobby. Public health organizations such as the CNCT, however, reiterate that vaping products are not harmless consumer goods and that the increasing use of these products, particularly among young people and non-smokers, calls for strict regulations.

Article 23, which was abandoned, originally provided for better regulation of vaping products.

Initially, Article 23 dealt with the taxation of all vaping products and included regulations for electronic cigarettes, their e-liquids and nicotine-free CBD, from a public health perspective.

The government emphasized the need to reduce the accessibility of these products, particularly for young people, as well as strengthening requirements for health safety and traceability, while according to the French Observatory of Drugs and Addictive Trends (OFDT), 64% of French people aged 18-24 have already experimented with electronic cigarettes, and 8.7% of French people aged 25-35 vape daily.

The original text proposed an excise duty of €0.30 per 10ml bottle for vaping liquids containing up to 15mg of nicotine, and €0.50 above that threshold. These bottles are currently sold for between €5 and €7.

The text also contained measures to regulate vaping such as the mandatory obtaining of an authorization for the sale of these products, similar to that of tobacconists for tobacco products, or the prohibition of the online sale of vaping products.

This control of retail distribution would have notably made it possible to prevent the installation of vaping shops near schools as well as online sales to individuals, which account for a quarter of sales in the sector according to professionals.

However, the measure was largely modified during its review and gutted by the National Assembly and the Senate, the latter having rejected the taxation of e-liquids and nicotine-free CBD, as well as the main regulatory measures, before finally being removed from the final text by the Lecornu government.

The strong reaction from the tobacco and vaping sectors against the initial measures essentially reveals the commercial interests of the manufacturers.

Prior to the vote on the finance bill, the inclusion of Article 23 triggered a strong lobbying campaign by the tobacco and nicotine industry and its representatives to weaken the initial measures. These measures aligned vaping legislation more closely with tobacco laws and were therefore likely to curb its expansion. By linking the taxation and regulation of vaping to measures depriving consumers of less harmful "alternatives" to traditional tobacco, the industry sought to manipulate public opinion to defend its commercial interests, notably through a broad citizen mobilization campaign accompanied by a petition initiated by Fivape.

Following the announcement of the withdrawal of the provision, France Vapotage, a vaping lobbying organization run by the tobacco industry, said it regretted that the government had «"rejected the rewritten version, which was largely adopted by the National Assembly on second reading on January 15th" »", a version which was more favorable to it by allowing it to differentiate the electronic cigarette from the tobacco sector from which it comes (15 % of the sector is still dependent on the tobacco industry), while excluding public health measures protecting its main target, young people, and in particular minors.

For their part, tobacconists reacted negatively to the removal of regulations on a product from which part of the profit escapes them and for which they want a sales monopoly.

The CNCT (National Committee Against Tobacco) points out that this industry argument is part of a broader strategy to expand and normalize new tobacco and nicotine products (e-cigarettes, heated tobacco, nicotine pouches, 6-methylnicotine, etc.), which attract an increasingly younger, non-smoking audience in order to cultivate a new generation of addicted consumers. Even though e-cigarettes are not considered tobacco products in Western Europe, but only nicotine products, they are not harmless. Nicotine remains extremely addictive, and early nicotine dependence can lead to a "gateway effect" to other products containing it.

A regulatory framework that is pending but essential

With the removal of Article 23, neither the tax on vaping liquids nor the planned strengthening of retail distribution can be implemented within the framework of the 2026 Finance Bill.

However, the adoption of such public health protection measures appears inevitable in the long run. A growing number of countries across all continents are deciding to strengthen regulations or even ban e-cigarettes as scientific discoveries about their harmful effects are made and as manufacturers' marketing strategies, illegally and aggressively targeting young people, are addressed. According to the latest available estimates, at least 46 countries have completely banned the sale and distribution of e-cigarettes (including France, Belgium, Switzerland, and the United Kingdom in their disposable form), 82 countries regulate their sale and distribution, and 43 countries regulate the concentration, volume, or quality of nicotine or other ingredients present in e-liquids.[2].

As an example, the CNCT, in its white paper, itself recommends a number of measures, including the introduction of higher taxes—lower than those on tobacco but higher than those on conventional consumer goods—the adoption of plain packaging, a ban on flavorings and online sales, and regulation of retail distribution. In addition, there is the need to fully enforce existing measures, particularly those concerning minors, and to protect public policies from the vested interests of industry players in this sector.

©Generation Without Tobacco

AD

[1]2026 Budget: The tax on vaping liquids disappears with the use of Article 49.3, Libération and AFP, published on January 20, 2026, accessed on January 21, 2026

[2]Global Center for Good Governance in Tobacco Control, E-CIGARETTE BAN & REGULATION: Global Status as of May 2025, Published on June 4, 2025, accessed on December 16, 2025

National Committee Against Smoking |