UK Vape Tax Calculator 2026: See What You'll Pay
Vaping Products Duty beginsbegan on 1 October 2026 at £2.20 per 10ml of vaping liquid (22p per ml), regardless of nicotine strength. If shops pass the duty on in full, 20% VAT on top makes the estimated increase £2.64 per 10ml. Use the calculator below to see what the UK vape tax could add to your e-liquids, pods and shortfills.
Calculate Your UK Vape Tax
Use our vape duty calculator to see the estimated tax on nic salts, e-liquids, prefilled pods and shortfills. Pick a featured product, or choose Calculate any product and enter the product type, liquid volume, quantity and — if you like — your current price. All results are estimates: retailers set the final shelf price.
How this is worked out: duty = liquid volume × £0.22 per ml (£2.20 per 10ml). VAT at 20% is charged on the duty too, so the estimated increase is £2.64 per 10ml if the duty is passed on in full, added to today's retail pricethe price without duty. All figures are estimates based on HMRC's published duty rate — final shelf prices are set by retailers and suppliers and may also be affected by RRP changes and vaping duty stamps.
What Is Vaping Products Duty?
Two separate things taketook effect on 1 October 2026: the duty itself (VPD) and the stamp scheme that polices it (VDS). Here's the difference.
Vaping Products Duty
A UK excise duty, in force since 1 October 2026, on vaping liquid produced in, or imported into, the UK — whether it's in a 10ml bottle, a 2ml prefilled pod, a 50ml shortfill or the tank of a big-puff kit.
- ✓£2.20 per 10ml (22p per ml) — a flat rate, whether or not the liquid contains nicotine.
- ✓0mg liquid is taxed too — nicotine-free isn't duty-free.
- ✓£2.64 is not the duty rate — it's an estimate of the £2.20 duty plus 20% VAT, if the duty is passed on in full.
- ✓Coils, batteries, empty hardware are not taxed — only the liquid.
Official guidance on GOV.UK: How to pay Vaping Products Duty and Introduction of Vaping Products Duty.
Vaping Duty Stamps
Every retail pack that has cleared the duty must carry a stamp — the same idea as the little tax stamp on a bottle of spirits. It signals to HMRC, the trade and shoppers that duty has been paid.
- ✓Stamps have applied since 1 October 2026.
- ✓From 1 April 2027 every product outside duty suspension must carry one.
- ✓No stamp = not lawful for retail sale after that cut-off.
- ✓Helps police the supply chain and crack down on illicit vapes.
When Did the UK Vape Tax Start?
The UK vape tax startsstarted on 1 October 2026. These are the three dates to know, as confirmed by HMRC.
VPD goes liveVPD went live
Vaping Products Duty starts at £2.20 per 10ml, and newly released duty-paid products must carry a vaping duty stamp.Vaping Products Duty started at £2.20 per 10ml, and duty-paid products released from that date must carry a vaping duty stamp.
Last day for unstamped stock
The last day shops can sell qualifying unstamped stock that was produced in, or imported into, the UK before 1 October 2026.
Stamp-only sales
Every vaping product outside duty suspension must carry a vaping duty stamp. Unstamped products can't be sold.
Until 31 March 2027, shops can sell older unstamped stock next to newer duty-paid stock — so the same product might show two prices for a while. It's not a mistake; once the old stock clears, prices settle down. Source: HMRC guidance for vape retailers (GOV.UK).
Which Vape Products Are Taxed?
The vape tax follows the volume of vaping liquid — not the nicotine strength or the product format. If it contains vaping liquid, it's taxed at £2.20 per 10ml (22p per ml).
Not taxed: devices, batteries, coils and empty pods or tanks — only the liquid.
How Much Does the Vape Tax Add to Vape Prices?
The formula is simple: liquid volume (ml) × £0.22 = duty. VAT at 20% is charged on the duty too, so we show it separately, then the estimated combined increase. Pick a usage profile or move the slider to see what it could add each month and each year — these are estimates, not guaranteed shelf prices.
Assumes the £2.20 per 10ml duty rate, 20% VAT on the duty and steady monthly use. Estimates only — retailers set final prices, and HMRC may change the rate in future budgets.
| Liquid a month | Duty | VAT on duty | Est. extra a month | Est. extra a year |
|---|---|---|---|---|
| 20ml | £4.40 | £0.88 | £5.28 | £63.36 |
| 50ml | £11.00 | £2.20 | £13.20 | £158.40 |
| 100ml | £22.00 | £4.40 | £26.40 | £316.80 |
| 200ml | £44.00 | £8.80 | £52.80 | £633.60 |
Want to see your total vaping spend, not just the tax? Try our Vape Cost Calculator →
Stock up before 1 October 2026Find your usual products
Stock that's already cleared the supply chain pre-October isn't re-taxed at retail. The simplest way to lock in today's prices is to top up your usual products now.Until 31 March 2027, older unstamped stock can be sold next to newer duty-paid stock, so prices may change product by product as the older stock sells through.
UK Vape Tax FAQs
Calculate the Tax, Then Compare Your Options
Work out what the duty could add to your usual products, then compare e-liquids, nic salts, shortfills and pods to find the best value for the way you vape.