What VAT rate applies to e-liquids?
E-liquids are subject to the standard 20% VAT rate in France. Unlike basic necessity goods, vaping is fiscally considered a common consumer product. This rate applies equally to nicotine-containing bottles, boosters, and all vaping hardware. In short, the state applies the same tax rule to your e-liquid as it does to any other standard consumer good.
Currently, there is no specific tax reduction for smoking cessation devices in this category. The price you pay in-store therefore always includes this mandatory contribution to the state budget. In summary, the stability of the VAT rate helps avoid unpleasant surprises at the checkout.