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Will Prices for Smokers Increase? the Government Is Preparing a New Tax.

The Ministry of Finance is preparing an amendment to the Excise Duty Act, which will introduce a new category of excisable products—refills for reusable e-cigarettes. This includes all e-cigarette liquid tanks and containers, both filled and empty, that can be used as replaceable refills. These products will be subject to an excise duty of PLN 40 per unit.
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The Ministry of Finance is preparing an amendment to the Excise Duty Act, which will introduce a new category of excisable products—refills for reusable e-cigarettes. This includes all e-cigarette liquid tanks and containers, both filled and empty, that can be used as replaceable refills. These products will be subject to an excise duty of PLN 40 per unit.

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Business Insider (Poland) broke the news in on Tuesday, February 3, 2026.
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