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
| Jurisdiction | Measure | Status | Key date | What it covers | Official source |
|---|---|---|---|---|---|
| California (US) | California Electronic Cigarette Excise Tax (HOPE Act, SB 395) | In force | 1 July 2022 | Retailers 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 |
| Canada | Excise duty framework on vaping products | In force | 1 October 2022 | Excise 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 packa | www.canada.ca Verified Nov 9, 2026 |
| Indiana (US) | Indiana electronic cigarette and closed system cartridge taxes | In force | 1 July 2022 | Effective 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 system | In force | 1 April 2026 | Effective 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 Kingdom | Vaping Products Duty and Vaping Duty Stamps Scheme | In force | 1 October 2026 | New 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 requirements | In 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 tax | In force | 1 October 2019 | Excise 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.
Latest coverage
- World Vapers’ Alliance urges Polish veto of EU vape and pouch minimum tax 9 Nov 2026
- Missouri retailer launches free vape tax calculators for all 50 states 6 Nov 2026
- Texas Comptroller rules 6-methylnicotine ercigs are taxable tobacco products 6 Nov 2026
- Italy plans to move vape liquid tax rise to 1 July 2027 5 Nov 2026
- UK vape duty adds £2.20 per 10ml from 1 October 2026 4 Nov 2026
- Sweden set to oppose EU nicotine pouch minimum tax at 9 November ECOFIN 3 Nov 2026