Germany sets a four-stage liquid-tax schedule for 2027–2030

Update — 25 October 2026: This report now includes the Finance Ministry’s 23 October explanation of how customs is applying the amended law. The earlier version left October tax administration unresolved.

Germany’s new e-liquid tax schedule lists €0.38 per millilitre for 2027, rising to €0.44 from 2030. The amounts appear in section 2(1)(7) of the Tobacco Tax Act. For readers planning purchases or product costs, the important distinction is between the law’s commencement and the dates assigned to its tax rates.

The rates written into the law

• 1 January–31 December 2027: €0.38/ml.
• 1 January–31 December 2028: €0.40/ml.
• 1 January–31 December 2029: €0.42/ml.
• From 1 January 2030: €0.44/ml.

These are the amended figures, not the lower €0.33–€0.36/ml sequence in the government’s original proposal. The finance committee’s comparison shows both versions. The Bundestag adopted the amended bill on 15 October 2026. Its legislative record lists promulgation on 20 October and commencement on 21 October.

What the October commencement means

At the 23 October government briefing, the Finance Ministry said customs would continue applying the previous rates through its interpretation of the amended law. The ministry acknowledged that the law was already in force and said a correction procedure was under way. It clarified that the interpretation concerned the product-specific provisions in section 2, rather than the commencement clause itself.

That is the ministry’s stated administrative position, not a completed legislative correction or a court ruling. The October commencement should therefore not be presented as proof that the 2027 liquid rate is already being collected.

Questions readers may have

Does zero-nicotine liquid avoid the tax?

No. The tax covers nicotine-containing and nicotine-free vaping liquids. German customs guidance also includes nicotine-free glycerine, propylene glycol and flavours when intended as e-cigarette mixing components. Intended use matters; this is not a blanket statement that every general-purpose bottle of those ingredients is taxable.

Does €0.38/ml mean a 10ml bottle will cost €3.80?

No. Ten millilitres multiplied by the 2027 rate gives €3.80 of excise; the same calculation gives €4.40 from 2030. These are tax components, excluding VAT and other costs. They do not determine the shelf price.