The Petit Vapoteur blog

Finance Act 2026: taxes but also a ban on online sales

10/17/2025 / Health, Society and Law news

We previously received further details on the scope of the e-liquid taxation plans considered under the 2026 Finance Bill. Other measures are planned (Article 23) and they confirm our worst fears.

- Confirmed taxation on all e-liquids, whether containing nicotine or not, at a rate of €0.03/ml for strengths below 15 mg/ml. And at a rate of €0.05/ml for strengths above 15 mg/ml.

- A change of status for vape shops. The text provides for an "administrative licensing system", but what kind? As a reminder, tobacconists are currently the only ones authorised by the administration to collect tobacco product taxes; however, under this measure, vaping products will be treated as tobacco products.

- Finally, and by no means least, the online sale of vaping products is banned.

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These last two points were dreaded, but the government fully intends to enact them, which represents a total upheaval for the industry and vapers alike. They are determined to radically transform the sector and disrupt vapers' habits. These measures fall "within the framework of the 2023-2027 national anti-smoking programme", penalising vaping even though it helps people quit smoking…

FIVAPE, the Interprofessional Vaping Federation, states: “Going completely against the public interest and public health, the bill, as currently written, aims to wipe out the independent industry and slow down the growth of vaping among smokers.” The industry accounts for nearly 4,000 specialist shops and 20,000 jobs, including 3,000 in online retail.

Nearly 4 million regular vapers are being forced to go back to tobacconists. Thousands of jobs in the vaping industry are also under threat. Furthermore, a service, an expertise, and a professional skill — namely, smoking cessation support via e-cigarettes, provided by an entire industry — would disappear.

Vapers and professionals have 70 days left to make their voices heard before the texts are officially tabled.

We invite you to sign the petition launched by Fivape to protest against Article 23 of the 2026 Finance Bill, which threatens the future of vaping in France. No to the end of online sales, no to taxation, no to Article 23!

SIGN THE PETITION HERE!