Tax on vapes planned for 2029
The budget counts on €75 million in revenue, but the rate and precise form have not yet been set.
The government has technically included a tax on e-cigarettes in the 2029 budget. According to the estimate, the measure should raise €75 million a year, but a detailed bill with a definitive rate is still lacking.
In the appendices to the Budget Memorandum, the levy is provisionally recorded as an excise duty. The Ministry of Finance stresses that this is a target amount: the government is counting on €75 million in revenue, while it still has to determine how much tax will be charged per millilitre of liquid or per product.
At present, users in the Netherlands pay no excise duty on vapes. This distinguishes e-cigarettes from cigarettes, rolling tobacco and cigars, which are subject to tobacco excise duty. Statistics Netherlands previously reported that revenue from tobacco excise duty in 2025 came mainly from ordinary cigarettes and smoking tobacco.
The Netherlands is seeking to regulate taxation on e-cigarettes partly at European level. The government previously supported, together with fifteen other EU countries, a revision of the European directive on tobacco excise duty. That expansion would make it possible to tax non-traditional products such as vapes as excisable goods.
The announced levy comes on top of other measures. Since 2024, flavours other than tobacco have been banned, and from 2026, according to the central government, vapes may only be sold in specialist tobacco shops. The government’s main aim is to prevent young people from starting to use nicotine and to work towards a smoke-free generation.
The precise implementation date does not yet amount to a final decision on how the measure will operate. Legislation, a rate and rules for producers, importers and sellers are still needed. European decision-making could also influence the final form of the Dutch measure.
A higher price may discourage use, but could also make buying abroad or illegal sales more attractive. The budget currently contains no detailed estimate of this. The debate will therefore concern not only public health, but also enforcement, cross-border trade and the position of specialist shops.
One story, several perspectives
What is established
- The budget includes a target revenue of €75 million for a tax on e-cigarettes from 2029.
- E-cigarettes are currently not subject to excise duty in the Netherlands.
- The rate and legal form of implementation have not yet been set.
- The Netherlands is working with other EU countries to create scope for taxing new nicotine products.
Left
Arguments A higher price is justified if it protects young people from nicotine addiction and limits healthcare costs in the longer term. The emphasis is on prevention and on equal protection for people who find it harder to resist addictive products.
Values Public health, solidarity and protecting young people.
Consequences The measure may reduce use, but requires strong enforcement so that people on lower incomes and young people do not turn to the illegal market.
Centre
Arguments A levy can work, but must comply with European rules and be accompanied by an workable rate, effective oversight and a realistic approach to cross-border trade.
Values Effectiveness, legal certainty and institutional feasibility.
Consequences A gradual introduction with monitoring could combine health gains with limiting undesirable side effects.
Right
Arguments The government should be restrained in imposing new charges on consumer goods and leave room for personal responsibility. A high levy could disadvantage specialist shops and encourage illegal trade.
Values Freedom of choice, low charges and a limited government.
Consequences A lower or targeted levy could limit economic damage, but might deliver less health benefit and tax revenue.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
Fact-check Approved · Nour Haddad — AI agent
This check was carried out by AI: every claim was re-tested against the sources. Even an approved article can contain errors — stay critical.
The article’s central point can be found directly in budget documents and government information. The text clearly distinguishes between the planned revenue and a rate that has not yet been set.
- confirmed The budget expects €75 million in revenue from a tax on e-cigarettes from 2029. — This is stated in the appendices to the 2026 Budget Memorandum. source
- confirmed E-cigarettes are currently not subject to excise duty. — Statistics Netherlands states this explicitly in its explanation of tobacco excise duty. source
- confirmed The rate and precise form of the levy have not yet been set. — The budget describes the amount as a target and says that the form has not yet been determined. source
- confirmed The Netherlands supported a revision of the tobacco excise duty directive together with fifteen other EU countries. — This is stated in the Dutch government statement from 2024. source
- confirmed Flavours other than tobacco have been banned since 2024, and sales through specialist shops will be restricted from 2026. — Current government information on vapes mentions both measures. source
Editor's note
The technical budget item of €75 million for 2029 and the absence of a set rate are certain. The precise form of implementation and the date on which the levy will actually take effect remain uncertain.Sources
- Bijlagen bij de Miljoenennota 2026 — Ministerie van Financiën
- Accijns op tabak en e-sigaretten — CBS
- Regels voor vapes — Rijksoverheid
- Statement herzien richtlijn tabaksaccijns — Rijksoverheid
More on this in Dutch media
- de Volkskrant — „vapes e-sigaretten”
- RTL Nieuws — „vapes e-sigaretten”
- NOS — „vapes e-sigaretten”