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Are there plans to introduce a tax on e-cigarettes?
For the moment, no specific tax is applied to vaping in France, although the subject is frequently discussed by policymakers. The 2026 Finance Bill initially proposed a tax on e-liquids, but this measure was eventually excluded from the final text following parliamentary debates and the use of the 49.3 constitutional tool in early 2026.
While France has chosen not to tax vaping this year to preserve its role as a smoking cessation tool, a European directive is still in preparation to harmonize taxation within the Union. In short: your clouds remain spared from excise duties for now, but vigilance is required as the government continues to monitor the sector for future budgets.
