As of October 1, 2020, manufacturers of e-cigarette liquids and tobacco heaters pay excise taxes on their products. The most significant disparities in the amount of excise duty paid by manufacturers occur between open and closed e-cigarette systems. These are due to technological differences between devices that translate into differences in average daily liquid consumption. As a result, liquid refill e-cigarettes (closed e-cigarette systems) are the most preferentially taxed category of all in the market. Their manufacturers pay 0.38 zloty excise duty for a 0.7 ml liquid refill. Thus, multinationals producing such liquids pay up to five times less in excise duty than tobacco heating devices manufacturers, nearly six times less than e-cigarette liquid manufacturers in the SME sector, and almost 25 times less than traditional cigarette manufacturers (the average excise duty on a pack of cigarettes is over nine zloty).
Excise tax on the alternative products to cigarettes in Poland in 2020, by type of product
(in zloty)
Characteristic
Excise tax in zloty
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Portal Samorządowy. (February 10, 2021). Excise tax on the alternative products to cigarettes in Poland in 2020, by type of product (in zloty) [Graph]. In Statista. Retrieved August 25, 2024, from https://www.statista.com/statistics/1250547/poland-excise-tax-on-alternatives-to-cigarettes/
Portal Samorządowy. "Excise tax on the alternative products to cigarettes in Poland in 2020, by type of product (in zloty)." Chart. February 10, 2021. Statista. Accessed August 25, 2024. https://www.statista.com/statistics/1250547/poland-excise-tax-on-alternatives-to-cigarettes/
Portal Samorządowy. (2021). Excise tax on the alternative products to cigarettes in Poland in 2020, by type of product (in zloty). Statista. Statista Inc.. Accessed: August 25, 2024. https://www.statista.com/statistics/1250547/poland-excise-tax-on-alternatives-to-cigarettes/
Portal Samorządowy. "Excise Tax on The Alternative Products to Cigarettes in Poland in 2020, by Type of Product (in Zloty)." Statista, Statista Inc., 10 Feb 2021, https://www.statista.com/statistics/1250547/poland-excise-tax-on-alternatives-to-cigarettes/
Portal Samorządowy, Excise tax on the alternative products to cigarettes in Poland in 2020, by type of product (in zloty) Statista, https://www.statista.com/statistics/1250547/poland-excise-tax-on-alternatives-to-cigarettes/ (last visited August 25, 2024)
Excise tax on the alternative products to cigarettes in Poland in 2020, by type of product (in zloty) [Graph], Portal Samorządowy, February 10, 2021. [Online]. Available: https://www.statista.com/statistics/1250547/poland-excise-tax-on-alternatives-to-cigarettes/