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Liquid tax in Germany explained: what it costs and what it applies to
The liquid tax is the German tobacco tax on e-cigarette liquids. Since July 2022 it has applied in Germany to every millilitre, even without nicotine. In 2026 it is €0.32 per millilitre, the same for liquid, base, shot and flavour.
In this article8 chapters
- Liquid tax: the rates since 2022
- What the liquid tax applies to and what it doesn't
- Longfill and shortfill: what counts is the contents
- Mixing your own: tax applies to every ingredient
- Tax stamps: how to recognise taxed liquids
- Tax per bottle: worked examples by fill volume
- What happens after 2026
- Frequently asked questions
Liquid tax: the rates since 2022
| Period | Tax per ml | Tax on 10 ml |
|---|---|---|
| 1 July 2022 to the end of 2023 | €0.16 | €1.60 |
| 2024 | €0.20 | €2.00 |
| 2025 | €0.26 | €2.60 |
| since 1 January 2026 | €0.32 | €3.20 |
In Germany, the liquid tax is a fixed amount per millilitre. Whether the liquid contains 20 mg of nicotine, 3 mg or none at all makes no difference. Flavour, brand and mixing ratio don't matter either. The 19% VAT is calculated on the price including the liquid tax. Both are already included in the final price.
What the liquid tax applies to and what it doesn't
Everything that goes into an e-cigarette as a liquid is taxed: ready-made liquids with and without nicotine, nicotine shots, bases and the flavour in longfills. Prefilled pods and disposable vapes are taxed per millilitre too: a disposable vape with 2 ml of liquid carries €0.64 in tax.
No liquid tax applies to hardware: mods, pod systems, tanks, coils, empty pods and cotton. Heated tobacco such as TEREA has its own tobacco tax rate in Germany, more on that in the guide Heated tobacco devices explained. Hookah tobacco has a separate rate too, which you can work out with the tobacco tax calculator.
Longfill and shortfill: what counts is the contents
The liquid is taxed, not the bottle. A longfill contains, for example, 10 ml of flavour in a 60 ml bottle. Tax applies only to the 10 ml, so €3.20.
A shortfill already comes with 50 ml of ready-mixed liquid, which means €16.00 in tax. That's why German shops mostly stock longfills today, and shortfills are the exception. Which route suits you is covered in the guide Ready-made liquid, longfill or shortfill.
Mixing your own: tax applies to every ingredient
If you mix your own, you pay tax on every ingredient. A 100 ml bottle of base carries €32.00 in liquid tax, a 10 ml nicotine shot €3.20.
An example: 10 ml of flavour, 40 ml of base and 10 ml of shot make 60 ml of liquid. That comes with €19.20 in tax, exactly as much as on 60 ml of ready-made liquid. How to work out the proportions is shown by the liquid calculator and the guide Mixing your own liquid.
Tax stamps: how to recognise taxed liquids
Every pack of liquid, base, shot or flavour needs a German tax stamp, usually called a banderole in the scene. The strip sits over the opening of the box or bottle and tears the first time you open it. It shows the federal eagle and the fill volume in millilitres.
Liquids without a German tax stamp may be neither sold nor bought in Germany, not even when ordered from abroad. Customs can seize such shipments. Like all vape products, we only supply liquids, bases and shots to customers aged 18 and over, nicotine-free ones included.
Ready-made liquid 10 ml: €3.20
Tax on 10 ml of liquid, whether with or without nicotine.
Longfill 14 ml: €4.48
Only the 14 ml of flavour is taxed, not the bottle.
Longfill 20 ml: €6.40
More flavour in the bottle, more tax.
Nicotine shot 10 ml: €3.20
Shots pay the same rate per millilitre.
Base 100 ml: €32.00
Nicotine-free base carries the full rate too.
What happens after 2026
On 15 October 2026, the Bundestag passed a further increase of the liquid tax from 2027. At press time on 16 October 2026, the law had not yet been promulgated. Until then the rate of €0.32 per millilitre applies. At EU level, negotiations on minimum rates for liquids are also under way.
Frequently asked questions
How much liquid tax is in a 10 ml bottle?
Currently €3.20, because the rate has been €0.32 per millilitre since the start of 2026. The final price also includes 19% VAT, which is calculated on the liquid tax as well.
Is nicotine-free liquid exempt from the tax?
No. In Germany, the liquid tax also applies to liquids, bases and flavours without nicotine. Only the quantity in millilitres matters.
Do disposable vapes and prefilled pods pay liquid tax too?
Yes, based on the liquid they contain. At 2 ml that comes to €0.64. No liquid tax applies to the device itself.
Why are there hardly any shortfills left?
A shortfill contains 50 ml or more of ready-mixed liquid, all of which is taxed. A longfill contains only 10 to 20 ml of flavour, and that is what the tax applies to.
Is the tax calculated on the bottle volume?
No, on the contents. A longfill with 10 ml of flavour in a 60 ml bottle is taxed on 10 ml.
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Philip
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