A draft amendment to the Excise Duty Act has appeared on the Government Legislation Centre website. It assumes "making excise duty rates realistic for tobacco products, innovative products and e-cigarette liquid, as well as imposing excise duty on devices used for vaporizing e-cigarette liquid and innovative products".
The government argues for the changes, among other things, that the recent modifications to the taxation of stimulants that are excise goods (road map) introduced by the Act of 29 October 2021 did not stand the test of time. The unexpected outbreak of an open armed conflict beyond our eastern border and its global economic consequences have made it necessary to revise the tax levels planned in 2021.
For a monthly salary in 2029, you could buy 348 packs of cigarettes, in 2023 437 packs
– A significant impetus for introducing price increases is the increasing purchasing power of consumers from year to year. As the average salary increases, according to the Central Statistical Office data, a monthly salary can buy an increasing amount of stimulants, for example, in the case of cigarettes in 2019, the average salary was enough for 348 packs, and in 2023 for 437 packs, and in the case of smoking tobacco in 2019, the average salary allowed for the purchase of 211 packs of 50 g of smoking tobacco, and in 2023 for 244 such packs – the government argues.
Cigarette prices in Poland compared to the European Union
According to data from the European Commission (EC), cigarette prices in Poland are among the lowest in the European Union (EU).
Cigarette prices in Poland compared to the EU source RCL
The new project assumes an increase in:
• parts of the specific excise tax rate on cigarettes:
in 2025 from PLN 303.60 to PLN 345.00/1000 pcs.,
in 2026 from PLN 333.96 to PLN 414.00/1000 pcs.,
• parts of the specific excise duty rate on smoking tobacco:
in 2025 from PLN 207.36 to PLN 260.14/kg,
in 2026 from PLN 228.10 to PLN 338.18/kg,
• excise tax rates on cigars and cigarillos:
in 2025 from PLN 576.00 to PLN 655.00/kg,
in 2026 from PLN 634.00 to PLN 786.00/kg,
• parts of the specific excise duty rate on cigarettes not subject to the obligation to mark with excise duty stamps and not marked with a maximum retail price:
in 2025 from PLN 503.62 to PLN 572.28/1000 pcs.,
in 2026 from PLN 553.98 to PLN 686.74/1000 pcs.,
• part of the specific excise duty rate on smoking tobacco not subject to the obligation to mark with excise duty stamps and not marked with a maximum retail price:
in 2025 from PLN 335.75 to PLN 431.52/kg,
in 2026 from PLN 369.33 to PLN 560.97/kg,
• excise duty rates on dried tobacco:
in 2025 from PLN 335.75 to PLN 431.52/kg,
in 2026 from PLN 369.33 to PLN 560.97/kg,
• excise duty rates on dried tobacco not marked with excise duty stamps:
in 2025 from PLN 671.50 to PLN 863.04/kg,
in 2026 from PLN 738.66 to PLN 1,121.94/kg,
• part of the specific excise duty rate on innovative products:
in 2025 from PLN 414.71 to PLN 565.52/kg,
in 2026 from PLN 456.18 to PLN 678.62/kg,
Cigarette prices in 2025. Government calculations
The documents state that the price of a pack of cigarettes in 2025 will be PLN 20.82; one year later PLN 23.85 and two years later PLN 26.54.
Below are the calculations:
Cigarette prices in 2025-2027 source RCL
The Act also applies to the e-cigarette industry. The president of the Vaping Industry Employers' Association comments on the new provisions:
"We are terrified by the government's plans for drastic increases in excise duty on nicotine products. They are not only ill-considered, but may also lead to serious social consequences. The introduction of a PLN 40 fee for vaping devices and the huge price increases for e-cigarettes (over PLN 50 per unit next year) may encourage many users to look for cheaper, illegal alternatives. This is a phenomenon that we are already observing today, and the introduction of such regulations will only intensify it. An excise duty of PLN 40 (including VAT, even over PLN 50) for devices
for vaping is unprecedented in Europe and in practice means the liquidation of the entire disposable e-cigarette industry, which is created by Polish small and medium-sized enterprises. The state should focus on effective enforcement of existing regulations instead of going towards prohibition, which will certainly not be effective E-cigarettes and vaporizers are effective tools in the fight against addiction to traditional cigarettes. The increase in the prices of these products may encourage smokers to return to cheaper and more harmful products, which will certainly not bring health benefits
society. I believe that well-thought-out regulations and dialogue with the industry can bring benefits to both public health and market stability – says Maciej Powroźnik, President of the Association of Vaping Industry Employers.
