The UK is introducing a new Vaping Products Duty (VPD) from 1st October 2026.
The new duty is charged at £2.20 for every 10ml of vaping liquid, which works out at 22p per ml. VAT is then charged on the duty, so the combined impact of the duty and VAT is 26.4p per ml.
The tax is based on the amount of vape liquid in a product. It does not depend on the nicotine strength.
This means the new vape tax can affect e-liquids, nic salts, shortfills, prefilled pods and other products that contain vaping liquid.
If you want to understand the wider changes and how they may affect vape prices, you can also read our guide to UK Vape Tax 2026: Increased Prices and Vaping Duty Explained.
Vape Tax Calculator
Pick a product type, enter the size, and see the duty and VAT added. Build a basket to total a whole order.
Estimates only. UK Vaping Products Duty is charged at £0.22 per ml (£2.20 per 10ml) regardless of nicotine strength. Standard VAT (20%) applies on top of duty (£0.264 per ml total).
What is the UK Vape Tax 2026?
The UK Vape Tax 2026 is commonly used to describe the new Vaping Products Duty.
It is a new excise duty on vaping products. The duty applies to the volume of vaping liquid rather than the price of the product.
The rate is:
£2.20 per 10ml
22p per ml
£22 per 100ml
£220 per litre
VAT is also charged on the duty.
At the standard 20% VAT rate, the duty plus VAT works out at 26.4p per ml.
For example, 10ml of vape liquid creates:
£2.20 Vaping Products Duty
£0.44 VAT on the duty
£2.64 total duty and VAT
The duty applies whether the liquid contains nicotine or not.
When does the UK Vape Tax start?
The new Vaping Products Duty starts on 1 October 2026.
From this date, vaping products released onto the UK market must meet the new duty and duty stamp requirements.
However, a transition period applies to eligible older stock.
Vaping products that were produced or imported into the UK before 1 October 2026 can continue to be sold without a duty stamp until 31 March 2027, provided they meet the requirements for the transition period.
From 1 April 2027, vaping products sold or supplied in the UK must carry a valid vaping duty stamp, unless they fall under an applicable duty suspension arrangement.
UK Vape Tax 2026 key dates
1 October 2026 – Vaping Products Duty starts
The new £2.20 per 10ml duty applies to vaping products covered by the rules.
New duty-liable products released for the UK market must also have the required duty stamp.
1 October 2026 to 31 March 2027 – Transition period
Eligible unstamped stock that was produced or imported before 1 October 2026 can continue to be sold during this period.
Retailers should keep suitable records to show where this stock came from and when it was produced or imported.
1 April 2027 – Full duty stamp requirement
From this date, unstamped vaping products must not be sold in the UK.
All vaping products outside duty suspension must have a valid vaping duty stamp.
How much is the Vape Tax in the UK?
The new duty is charged at a flat rate of 22p per ml.
The amount increases with the volume of liquid.
| Vape Liquid Volume | Vape Tax (VPD) | Tax + 20% VAT |
|---|---|---|
| 2ml | £0.44 | £0.53 |
| 5ml | £1.10 | £1.32 |
| 10ml | £2.20 | £2.64 |
| 20ml | £4.40 | £5.28 |
| 50ml | £11.00 | £13.20 |
| 100ml | £22.00 | £26.40 |
| 200ml | £44.00 | £52.80 |
The official HMRC calculation uses £2.20 per 10ml, with the result rounded down to the nearest penny where required.
Does vape tax depend on nicotine strength?
No.
The Vaping Products Duty is based on the volume of vaping liquid, not the nicotine strength.
This means a 0mg vape liquid and a 20mg vape liquid with the same volume can have the same Vaping Products Duty.
For example:
- 10ml 0mg e-liquid = £2.20 duty
- 10ml 10mg e-liquid = £2.20 duty
- 10ml 20mg e-liquid = £2.20 duty
The same volume creates the same duty liability.
HMRC confirms that the duty applies to vaping liquid whether it contains nicotine or not.
Which vape products are affected by the new tax?
The duty follows the amount of vaping liquid in the product.
This means several different vape formats can be affected.
10ml E-Liquids and Nic Salts
A 10ml bottle contains 10ml of taxable liquid.
The Vaping Products Duty is therefore £2.20, before VAT on the duty.
With 20% VAT on the duty, the combined amount is £2.64.
Prefilled Pods
The liquid inside a prefilled pod is also included in the duty calculation.
For example, a 2ml prefilled pod contains 2ml of taxable liquid.
That creates:
2ml × 22p = £0.44 duty
With VAT on the duty, the combined amount is about £0.53.
Shortfills
Shortfills can contain much more liquid than a standard 10ml bottle.
For example, a 50ml shortfill creates:
50ml × 22p = £11.00 duty
After 20% VAT on the duty, the combined amount becomes £13.20.
A 100ml shortfill creates:
100ml × 22p = £22.00 duty
With VAT on the duty, that becomes £26.40.
This is why the effect of the new duty becomes much larger as the liquid volume increases.
Nic Shots
A 10ml nicotine shot contains 10ml of vaping liquid.
It therefore creates £2.20 of Vaping Products Duty, before VAT on the duty.
The nicotine strength does not change the duty calculation.
How will the Vape Tax affect prices?
The new duty adds a cost to vape products based on their liquid volume.
The exact price increase at the checkout can vary between products and retailers.
For example, the tax and VAT alone add approximately:
- 53p to 2ml of liquid
- £2.64 to 10ml
- £13.20 to 50ml
- £26.40 to 100ml
- £52.80 to 200ml
These figures show the duty and VAT impact only.
They do not represent a guaranteed final retail price increase.
Retail prices can also depend on wholesale costs, operating costs, retailer margins, promotions and other factors.
For a more detailed explanation of expected price changes, see our existing guide: UK Vape Tax 2026: Increased Prices and Vaping Duty Explained.
Why is the UK introducing Vaping Products Duty?
The government is introducing the new Vaping Products Duty as part of changes to the way vaping products are taxed.
The duty is intended to increase the price of vaping products and reduce the price difference between vaping and smoking.
The new system also introduces a vaping duty stamp scheme.
The government says the duty will apply to vaping liquids regardless of whether they contain nicotine.
What are vaping duty stamps?
A vaping duty stamp is a security feature used to show that the relevant vaping product has met the duty requirements.
From 1 October 2026, new duty-liable vaping products released for sale in the UK must have the required stamp.
The stamp is attached to the outer retail packaging.
During the transition period, eligible older unstamped stock can still be sold until 31 March 2027.
From 1 April 2027, vaping products sold or supplied in the UK must have a valid vaping duty stamp, unless an applicable duty suspension arrangement applies.
Can I still buy vape products before the tax starts?
Yes, but the rules around stock change from 1 October 2026.
Before the new duty starts, retailers can sell their existing stock under the current rules.
After 1 October 2026, eligible stock that was produced or imported before the start date can remain on sale during the transition period.
This means you may see some products without a duty stamp during the transition period.
Retailers must be able to show that eligible unstamped stock was produced or imported before 1 October 2026. HMRC recommends keeping records such as supplier details, invoices, delivery notes and production or import information.
Does the new vape tax apply to 0mg e-liquid?
Yes.
The Vaping Products Duty applies to vaping liquid whether it contains nicotine or not.
The duty is calculated from the amount of liquid.
So a 100ml 0mg shortfill and a 100ml nicotine-containing product can have the same duty liability if both contain 100ml of taxable vaping liquid.
Does VAT apply to the new Vape Tax?
Yes.
The Vaping Products Duty is charged at £2.20 per 10ml.
VAT is then charged on the duty.
At 20% VAT:
£2.20 duty + £0.44 VAT = £2.64
So the combined duty and VAT impact is 26.4p per ml.
The final selling price can still vary between products and retailers.
UK Vape Tax Calculator: How to use it
Our vape tax calculator makes it easier to estimate the duty on your vape liquid.
Enter the amount of liquid and the calculator can show the estimated duty.
For example:
10ml
£2.20 duty + VAT on duty = £2.64
50ml
£11.00 duty + VAT on duty = £13.20
100ml
£22.00 duty + VAT on duty = £26.40
The calculator is useful when comparing different bottle sizes because the duty increases directly with the amount of liquid.
What does the Vape Tax mean for UK vapers?
The main change is simple:
More vape liquid means more Vaping Products Duty.
A small 2ml pod has a much lower duty amount than a 100ml bottle because the tax is calculated by volume.
Nicotine strength does not change the calculation.
The new duty will therefore affect different vaping products in different ways.
If you want the wider picture, including how the new duty fits into the UK's other recent vape regulations, read our full UK Vape Tax 2026 guide.
UK Vape Tax 2026 FAQs
How much is vape tax in the UK in 2026?
From 1 October 2026, the Vaping Products Duty is £2.20 per 10ml, or 22p per ml.
How much tax is on 10ml of vape juice?
The duty on 10ml is £2.20. With 20% VAT charged on the duty, the combined amount is £2.64.
How much is vape tax on 100ml?
The Vaping Products Duty on 100ml is £22.00. With VAT on the duty, the combined amount is £26.40.
Does vape tax apply to 0mg e-liquid?
Yes. The duty is based on liquid volume, so nicotine-free vape liquid is also included.
Does vape tax apply to nic salts?
Yes. Nicotine salt e-liquid is taxed according to the amount of liquid it contains.
Does vape tax apply to shortfills?
Yes. The duty is based on the taxable liquid volume in the product.
Does vape tax apply to pods?
Yes. The liquid contained in prefilled and refillable pod products can be subject to Vaping Products Duty.
When does UK Vape Tax start?
Vaping Products Duty starts on 1 October 2026.
When do vaping duty stamps become mandatory?
New duty-liable products released onto the UK market from 1 October 2026 must meet the duty stamp requirements. Eligible older unstamped stock can be sold during the transition period until 31 March 2027. From 1 April 2027, all vaping products sold or supplied in the UK must have a valid vaping duty stamp, subject to applicable exceptions.
Can I still sell old unstamped vape stock?
Eligible unstamped stock that was produced or imported before 1 October 2026 can be sold until 31 March 2027. Retailers should keep records that show the stock qualifies for the transition period.
Where can I calculate my vape tax?
Use the Golden Vape Vape Tax Calculator 2026 above to estimate the Vaping Products Duty based on the amount of vape liquid.
Final thoughts
The UK Vape Tax 2026 changes how vaping products are taxed.
The key figure to remember is £2.20 per 10ml, or 22p per ml.
VAT is then charged on the duty, bringing the combined duty and VAT impact to 26.4p per ml at the standard 20% VAT rate.
The new duty starts on 1st October 2026, while eligible older unstamped stock has a transition period until 31st March 2027.
As the duty is based on liquid volume, checking the amount of liquid in a product is the easiest way to understand its potential tax impact.
Use our calculator above to check different volumes, and read our UK Vape Tax 2026: Increased Prices and Vaping Duty Explained guide for a deeper look at the changes.
Information in this article is provided for general guidance. Vape duty rules can change, so businesses should check the latest HMRC guidance for current requirements.