Vaping: should France tax the electronic cigarette?

The question keeps coming back to parliament: should France introduce a specific tax on the electronic cigarette? Several European countries have already taken the step, while France is still weighing whether such a measure would be appropriate.

Between public health, tobacco control, the protection of young people and budget considerations, the question deeply divides specialists, the trade and elected representatives.

A debate revived by European discussions

As things stand, France levies no specific tax on e-liquids. Only ordinary VAT applies to vaping products.

That could change in the coming years. The European Union is currently working on a revision of its tax policy on tobacco products and nicotine alternatives. The stated aim is to harmonise practice between member states and to regulate a fast growing market more closely.

Several proposals already mention a minimum level of taxation on e-liquids, which could come into force around 2028.

Why some want vaping taxed

Those in favour of taxation put forward several arguments.

Limiting young people's access to vaping products

The first concerns young people. Many elected representatives consider that higher prices would reduce experimentation and use among teenagers and young adults.

Vaping now appeals to a wider public, in part because of the range of flavours and of products that are visually attractive.

Generating new tax revenue

As with conventional tobacco, a tax on vaping products would also generate additional revenue for public finances.

With budgets under strain, some representatives consider it logical that products containing nicotine should contribute to funding public health policy.

Harmonising the taxation of nicotine products

Supporters of the measure also argue that aligning the taxation of conventional cigarettes, heated tobacco and the electronic cigarette would avoid distortions in the market.

Opponents fear a return to tobacco

Against those arguments, vaping professionals and many harm reduction specialists firmly oppose any new taxation.

Vaping as a cessation tool, according to specialists

For many tobacco specialists, the electronic cigarette is currently one of the most effective tools available to help smokers quit.

Several scientific studies report that electronic cigarettes can improve the chances of quitting compared with traditional nicotine replacement products.

According to those experts, raising the price of e-liquids would therefore risk discouraging smokers who want to give up conventional cigarettes.

The risk of feeding the black market

Critics of a tax also warn against the appearance of a parallel market.

Taxation set too high could push some consumers towards online purchases, uncontrolled imports or products from illegal channels.

The pattern has already been observed in several countries that introduced high taxes on vaping products.

A threat to independent retailers

The French vaping market has a particularity: it remains largely held by independent companies, often unconnected to the traditional tobacco industry.

Trade representatives fear that new taxation would weaken specialist shops and indirectly favour the large tobacco groups, which have far greater financial resources.

A question of balance between public health and harm reduction

The real challenge is probably to find a balance.

On one side, public authorities want to avoid vaping becoming commonplace among the youngest. On the other, it appears essential to preserve what the electronic cigarette represents for the millions of smokers seeking to quit.

Many experts therefore argue for moderate taxation, differentiated by product, alongside stronger prevention measures, tighter checks on sales to minors and closer control of marketing.

What future for vaping taxation in France?

For now, no specific tax is planned in France. The discussions under way at European level nonetheless suggest that regulation could change in the coming years.

The question remains open: how can vaping be regulated without compromising the role attributed to it in tobacco control? A debate that will no doubt continue to occupy political and health discussions.