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Vape Tax Rates by Country and State (2026)

Last updated November 10, 2026

Current and scheduled taxes on vaping products, with the rate basis and effective dates. Each entry is checked against its official source every six hours.

Status: 8 entries across 8 jurisdictions. Sources are re-checked every six hours; last check November 9, 2026, 11:07 pm ET; last change November 9, 2026.

At a glance

  • In force (8): California (US), Canada, Indiana (US), New York (US), Nova Scotia (Canada), United Kingdom, Utah (US), Washington (US)

The tracker

JurisdictionMeasureStatusKey dateWhat it coversOfficial source
California (US)California Electronic Cigarette Excise Tax (HOPE Act, SB 395)In force1 July 2022Retailers must collect a 12.5% excise tax on the retail selling price of e-cigarettes containing or sold with nicotine, in addition to sales and use tax. Enacted by SB 395 (HOPE Act).www.cdtfa.ca.gov
Verified Nov 9, 2026
CanadaExcise duty framework on vaping productsIn force1 October 2022Excise duty applies to vaping substances manufactured in Canada or imported for use in a vaping device in Canada. Manufacturers and importers need a CRA vaping product licence and registration for the stamping regime; products must be packawww.canada.ca
Verified Nov 9, 2026
Indiana (US)Indiana electronic cigarette and closed system cartridge taxesIn force1 July 2022Effective July 1, 2022: 30% tax on wholesale price of closed system cartridges, and 30% Electronic Cigarette tax on gross retail income from consumable material and vapor products, including open system containers.www.in.gov
Verified Nov 9, 2026
New York (US)Supplemental sales tax on vapor products (Tax Law Article 28-C)In force-New York imposes a 20% supplemental sales tax on retail sales of vapor products (noncombustible liquids and gels, with or without nicotine); dealers must register and separately state the tax on receipts.www.tax.ny.gov
Verified Nov 9, 2026
Nova Scotia (Canada)Additional vaping duty for Nova Scotia under coordinated vaping duty systemIn force1 April 2026Effective April 1, 2026, an additional vaping duty under section 158.58 applies to vaping products for consumption, use or sale in Nova Scotia, in addition to vaping duty; transitional rules run until June 30, 2026.www.canada.ca
Verified Nov 9, 2026
United KingdomVaping Products Duty and Vaping Duty Stamps SchemeIn force1 October 2026New excise duty of £2.20 per 10ml on all vaping liquids, whether or not they contain nicotine, plus a duty stamps scheme; both start on 1 October 2026.www.gov.uk
www.gov.uk
Verified Nov 9, 2026
Utah (US)Utah e-cigarette excise tax and licensing requirementsIn force-Importers pay tax on e-cigarette products at first receipt in Utah: 71 percent of the manufacturer's sales price, paid electronically via quarterly Form TC-553; wholesalers, distributors and retailers must be licensed with no licensing fee.tax.utah.gov
Verified Nov 9, 2026
Washington (US)Washington vapor products taxIn force1 October 2019Excise tax on vapor products owed by manufacturers, distributors, retailers and consumers; applies to untaxed vapor products possessed in Washington, including those brought in from outside the state.dor.wa.gov
Verified Nov 9, 2026

Recent changes

  • Nov 9, 2026: Utah (US): added, in force
  • Nov 9, 2026: Nova Scotia (Canada): added, in force (2026-04-01)
  • Nov 9, 2026: Canada: added, in force (2022-10-01)
  • Nov 9, 2026: Washington (US): added, in force (2019-10-01)
  • Nov 9, 2026: California (US): added, in force (2022-07-01)
  • Nov 9, 2026: Indiana (US): added, in force (2022-07-01)
  • Nov 9, 2026: New York (US): added, in force
  • Nov 9, 2026: United Kingdom: added, in force (2026-10-01)

Questions

Which jurisdictions does this tracker cover?

California (US), Canada, Indiana (US), New York (US), Nova Scotia (Canada), United Kingdom, Utah (US), Washington (US). Coverage grows as new official measures are found; a jurisdiction is added only after its entry is checked against its own official page.

Where is a measure already in force?

California (US), Canada, Indiana (US), New York (US), Nova Scotia (Canada), United Kingdom, Utah (US), Washington (US).

How is this page kept up to date?

Every entry is tied to an official page. VapeBrief re-reads those pages every six hours. When a page changes, the entry is re-verified: the update is applied only if its status, date and details can be quoted word for word from the official text; otherwise the last verified version stays and an editor is alerted. New VapeBrief reports in this area add their official sources as candidate entries.

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