France is ready to enact sweeping adjustments by way of its 2026 Finance Invoice that might considerably alter the vape market. Amongst different issues, the proposed laws introduces a volumetric tax on e-liquids—€0.03 per millilitre for formulations with as much as 15 mg/ml nicotine, and €0.05 per millilitre for stronger options—which means a typical 10 ml bottle may value roughly €0.50 extra.
The proposed laws introduces a volumetric tax on e-liquids—€0.03 per millilitre for formulations with as much as 15 mg/ml nicotine, and €0.05 per millilitre for stronger options—which means a typical 10 ml bottle may value roughly €0.50 extra.
As well as, the invoice seeks to ban all on-line gross sales of vaping merchandise, a transfer set to eradicate about one-third of present retail channels. Whereas specialist vape outlets could be required to acquire state approval and meet stringent circumstances akin to licensed tobacconists, doubtlessly forcing many independents out of enterprise.
Maybe probably the most ridiculous facet of the invoice, is the truth that vaping merchandise would even be legally redefined as “smoking merchandise” below Article L.314-4. This in fact would place them below the identical regulatory regime as flamable tobacco, the very product vapes are meant to assist in quitting. These measures are framed by the federal government as a part of its 2023-2027 Nationwide Anti-Tobacco Plan, designed to harmonise tax therapy and (sarcastically) mirror relative well being dangers of nicotine merchandise.
Trade teams are warning that these reforms may cripple impartial vape retailers, restrict shopper entry to reduced-risk options and consequently undermine public well being goals. Whereas these guidelines are anticipated to take impact within the second half of 2026, fortunately the French Nationwide Meeting’s Finance Committee has already rejected the proposed tax, voting to retain a zero tax price by way of 2026, although the web gross sales ban stays in place.
From innovation to prohibition
Along with the tax and gross sales reforms, France has already moved aggressively in opposition to different nicotine merchandise. A decree revealed in September 2025 (Decree No. 2025-898) scheduled for impact in April 2026 will outlaw the manufacture, sale, import, possession and use of non-medicinal oral-nicotine merchandise—resembling nicotine pouches, gums, lozenges and pastes—besides when marketed as medicinal merchandise.
Whereas earlier in 2025, France additionally banned disposable vapes following parliamentary approval. These steps, taken collectively, place the nation among the many most stringent regulators of nicotine options in Europe, going past taxation into broad prohibition.
The European context
In the meantime, France’s regulatory tightening is going down amid broader European dialogue and strain. The European Fee is being inspired by not less than 15 member-states to convey novel nicotine merchandise—together with vapes and nicotine pouches—below the 2011 Tobacco Taxation Directive, suggesting larger harmonisation of tax and regulatory approaches is on the horizon. For context, we included a desk evaluating vape tax regimes amongst some influential member states.
| Nation | Approximate Tax on E-Liquids / Nicotine Merchandise | Notes & Key Options |
|---|---|---|
| Belgium | ~ €0.15/mL (from Jan 2024) | Applies to each nicotine-containing and nicotine-free liquids. |
| Denmark | ~ DKK1.50 (€0.20)/mL ≤12 mg/ml; ~ DKK2.50 (€0.34)/mL >12 mg/ml | Tiered tax primarily based on nicotine energy. |
| Finland | ~ €0.30/mL (mounted since 2017) | One of many earliest volumetric tax fashions. |
| Italy | Tax primarily based on share of cigarette tax: ~15% for nicotine-e-liquids; ~10% for nicotine-free | Makes use of share foundation somewhat than mounted per-mL price. |
| Spain | New tax from 1 Apr 2025: ~ €0.15/mL (<15 mg/ml) and €0.20/mL (>15 mg/ml) | Applies to liquids and different nicotine merchandise. |
| Germany | ~ €0.26/mL in 2025, rising to ~ €0.32/mL in 2026 | Applies to nicotine-free liquids as effectively; presently amongst highest charges. |
This variety reveals that whereas France’s proposed price aligns with higher-end fashions, implementation results (tax + gross sales bans + prohibition) are unusually aggressive in comparison with many different states. This method to regulating vaping and nicotine options carries vital implications and dangers.
By sharply rising prices alongside proscribing availability, the federal government might unintentionally discourage people who smoke from switching to much less dangerous merchandise, undermining efforts to scale back smoking charges. The coverage additionally threatens the independence of the retail sector, as new licensing guidelines may push small vape outlets out of enterprise and consolidate gross sales inside the conventional tobacco community—limiting shopper alternative and market variety.
A European outlier or the brand new regular?
Policymakers, trade stakeholders and public-health observers may watch its outcomes rigorously: will France’s hardline technique speed up smoking decline—particularly by decreasing uptake of reduced-risk options—or inadvertently hamper progress by proscribing grownup entry to safer nicotine choices? The French experiment may reply this ahead of many anticipate.
Nonetheless, the reality is that anticipating different European lawmakers to take notice might be wishful considering. If anybody cared, there are already clear examples of what works and what doesn’t. Germany with its harsh regulatory regime has maintained excessive smoking charges, whereas Sweden by adpoting the alternative aproach, has achieved the bottom smoking charges in Europe.
