2027 Budget: Is a tax on e-liquids back in France?

Updated September 13, 2026. Just a few weeks before the presentation of the 2027 Finance Bill, the question of specific taxation on vaping products is back in the news. At this stage, however, it is essential to distinguish industry concerns from a measure that has actually been adopted.

In brief: as of September 13, 2026, no new French tax on e-liquids should be presented as definitively passed. However, FIVAPE is publicly warning of the risk that provisions comparable to those debated during the previous budget cycle could reappear.

Why is the 2027 Budget worrying the vaping sector?

In its September 10, 2026 newsletter, the French Interprofessional Federation of Vaping indicates that the presentation of the 2027 PLF and PLFSS is expected at the end of September. It says it wants to avoid another episode comparable to “Article 23,” which sparked strong mobilization across the sector.

This position does not mean that a tax has already been approved. It does, however, show that vaping taxation remains a closely watched issue as budget decisions approach.

Has a tax on e-liquids already been decided in France?

No, not at this time. A proposal, amendment, industry position, or government discussion does not constitute an applicable tax. For new taxation to come into force, it must be included in a bill, reviewed, and then adopted in accordance with the applicable legislative procedure.

It is therefore important to be wary of headlines already announcing a certain increase in e-liquid prices. The situation may change quickly in the coming weeks, but the final measures are not yet known.

The previous debate over the 15-cent-per-milliliter tax

VAPEVO had already followed this issue during the previous budget cycle. To put the current debate into context, you can read our article France: towards a 15-cent-per-milliliter tax on e-liquids.

The issue for 2027 is different: amounts discussed in the past should not automatically be treated as though they corresponded to a new measure that has already been finalized.

Europe is also working on vaping taxation

The French debate is taking place as the European Union works in parallel on revising its directive on the taxation of tobacco products. The European Commission’s proposal now includes electronic cigarettes, heated tobacco, and nicotine pouches within its scope.

A meeting of the Council working party on indirect taxation is scheduled for September 14, 2026. We provide details on this issue in our update on the European tax and the September 14, 2026 meeting.

What could this change for vapers?

If specific taxation were ever adopted, its impact would depend entirely on its structure: the products concerned, the tax base, the tax rate, the schedule, and any transitional periods. It is therefore too early to announce a specific price increase.

This issue is particularly important for consumers of large-format products. For example, VAPEVO currently lists large-format e-liquids such as Fruits Rouges & Grenade & Fraise des Bois 200 ml e-liquid – Biggy Bear. Mentioning this type of product helps explain why users would closely monitor any potential volume-based tax, without prejudging the future legislation.

To estimate your own consumption, our guide How many ml of e-liquid does a vaper consume per day? provides a better understanding of typical usage levels.

What to watch now

• the official presentation of the 2027 PLF;
• any articles or amendments concerning vaping products;
• the continuation of European discussions on excise duties;
• the effective dates and transitional periods if a measure is ultimately adopted.

FAQ

Are e-liquids already subject to a new tax in France in September 2026?

No. As of September 13, 2026, no new French tax on e-liquids should be presented as definitively adopted as part of the 2027 Budget.

Why are people talking about a vaping tax again?

Because preparations for the 2027 Budget are approaching and FIVAPE has publicly warned of the risk of new tax provisions. At the same time, the European Union is working on its own excise duty reform.

Will e-liquid prices increase in 2027?

It is too early to say. This will depend on the legislation actually adopted and its terms.

Sources

• FIVAPE — September 2026 Newsletter
• European Commission — Revision of the Tobacco Taxation Directive

Vaping is not risk-free and is intended for adults. This article is for informational purposes and will be updated if the tax framework changes.