Senate Rejects the E-Liquid Tax

Senate Rejects the E-Liquid Tax: A Major Relief for the Vape Industry in the 2026 Finance Bill

The past few days have been intense for the French vaping community. While the 2026 Finance Bill (PLF 2026) threatened the sector with heavy fiscal measures targeting both vape products and CBD, an unexpected twist occurred: the Senate overwhelmingly rejected the amendments aiming to create a new tax on e-liquids and to ban online sales of vape products.

The result: a temporary break for the industry… but the battle is far from over. Let’s dive into what truly happened and what it means for vapers, shops, and the future of harm-reduction policies in France.

A 2026 Finance Bill That Had the Vape Industry on Edge

The explosive content of amendments 264, 517, 575, 1096, and 2254

These amendments attempted to introduce a new tax on e-liquids, including nicotine-free ones. The proposed rates were:

€0.03 per ml for e-liquids containing ≤ 15 mg/ml nicotine

€0.05 per ml for e-liquids containing > 15 mg/ml nicotine

On paper, the numbers look small. In reality, this would have significantly increased the price of a 50 ml bottle—adding several euros per product. And in a country where vaping is one of the most widely used tools to quit smoking, the impact would have been, let’s be honest: disastrous.

A proposal to ban online vape sales

Another alarming measure: some amendments aimed to ban the online sale of e-cigarettes and e-liquids. Had it passed, it would have:

– cut access for people living far from physical shops
– weakened small independent vape businesses
– boosted black-market activity
– made it harder for consumers to buy regulated, safe products

In short: a well-intentioned but deeply unrealistic idea.

A major tightening around CBD products

The rejected amendments also proposed raising the VAT on CBD flowers and resins from 5.5% to 20%. An enormous fiscal jump that would have sharply increased prices—without any concrete public-health justification.

A Clear Vote: The Senate Says “No” to Taxes and Restrictions

A sweeping victory against the tax proposals

The Senate rejected all amendments aiming to impose an e-liquid tax. This means:

➡ No additional tax will be applied to e-liquid prices in 2026 (at least for now).
➡ Vapers won’t see their bottle prices skyrocket by several euros.
➡ The industry can breathe—temporarily.

Online sales fully preserved

The proposed ban on online vape sales was also rejected. As a result, online vape shops remain fully legal in France. A major relief for consumers… and for serious, compliant shops.

No tax hike on CBD flowers and resins

The Senate also refused the VAT increase on CBD. For customers, this means:

– no sudden rise in prices
– no unjustified penalization of non-psychoactive wellness products

What Does This Change Right Now?

For vapers: stability and continued access

Prices remain stable, online access remains open, and consumers across France can continue buying their products without restrictions. In a market driven by quitting smoking, this stability is essential.

For vape shops: temporary relief

Businesses get a moment of fresh air:
No tax.
No absurd restrictions.
No complex administrative permit requirements.

But remember: this is not over.

A political disagreement that won’t disappear

The government has repeatedly expressed its desire to align vaping taxation with tobacco taxation. The Senate, however, argues that:

– vaping helps smokers quit
– it involves no combustion
– it must remain accessible

This deep ideological disagreement is far from resolved.

What Happens Next: The Joint Parliamentary Committee

Next stop: the Commission Mixte Parlementaire (CMP)

The CMP—a joint committee of senators and deputies—will attempt to create a shared version of the 2026 Finance Bill. And here’s the risky part:

➡ The National Assembly can reintroduce the taxes
➡ It can reintroduce the ban on online sales
➡ It can modify CBD taxation again

In short: nothing is definitive yet.

The return to the National Assembly

After the CMP, the bill will return to the National Assembly. And if disagreements remain? The Assembly gets the final word.

Meaning:
The tax could be brought back at any moment during the next reading.

Why Did the Senate Reject These Measures?

Vaping as a cessation tool, not a recreational product

Senators emphasized a crucial point: taxing vaping would indirectly favor smoking.

Protecting small businesses

Many senators warned about the economic consequences: higher prices → lower sales → potential closure of independent shops.

Preventing black-market expansion

Excessive taxation would fuel counterfeit and unregulated products. The Senate insisted on preventing this scenario.

Conclusion: A Reprieve, Not a Final Victory

The Senate’s rejection sends a strong signal: vaping must not be treated like tobacco, nor used as a mere fiscal target. But nothing is final. The bill will soon return to the National Assembly, where the same measures could be reintroduced.

For now, this is a welcome break for vapers and professionals. But vigilance is essential—France’s vaping future will be shaped in the coming weeks.