Vape Tax in Ireland (Nov 1, 2025): Prices May Double — DIY E-Liquid Guide by Eirhorse
Vape Tax in Ireland from 1 Nov 2025: Prices Could Double — Here’s How DIY Mixing Helps You Save
What’s changing in Ireland
From 1 November 2025, Ireland introduces the E-Liquid Products Tax (EPT) at €0.50 per millilitre on all e-liquids supplied in the State — whether they contain nicotine or not. The taxing point is the first supply in Ireland (supplier/importer registers, files and pays). For small bottles like 10 ml, shelf prices can jump steeply once tax, VAT and margins stack up.
Whether you’re in Dublin, Cork, Galway or anywhere nationwide, the simplest way to fight price inflation is DIY mixing for personal use. It’s straightforward, legal for personal use, and lets you tailor flavour, ratio and spend.
How much could prices rise?
| Product / volume | Typical pre-tax price | Tax add-on | Indicative shelf price after VAT/margin | Indicative % rise |
|---|---|---|---|---|
| E-liquid 10 ml | €4–€5 | 10 × €0.50 = €5.00 | ~€9–€10+ | Up to ~100%+ |
| Disposable 2 ml | ~€8.00 | 2 × €0.50 = €1.00 | ~€9–€9.5 | ~15–20% |
| E-liquid 30 ml | ~€12.00 | 30 × €0.50 = €15.00 | ~€28–€30 | ~130–150% |
Figures are illustrative for planning in Ireland. Actual RRPs vary with brand, logistics and retailer margin.
EU outlook: what may come next
The European Commission has proposed modernising EU tobacco taxation with minimum rates for novel products like e-liquids, heated tobacco and nicotine pouches. If adopted, Member States would need to meet those minima, likely adding further upward pressure later in the decade across the Single Market.
DIY saves money — and it’s not hard
What you need
- VG (Vegetable Glycerin, pure)
- PG (Propylene Glycol, pure)
- Flavour concentrates (food-grade, for e-liquids)
- Nicotine shots (optional; respect TPD limits)
- Bottles with child-resistant caps (10–100 ml), labels
- Measuring syringes or a small digital scale
Safety & compliance (Ireland / EU)
- 18+ only; store ingredients securely away from children/pets
- Use food-grade concentrates intended for e-liquids
- Handle nicotine with gloves; prevent skin contact
- Respect EU TPD retail limits (≤20 mg/ml nicotine; ≤10 ml nicotine bottles)
- Label date, flavour, strength; steep mixes when needed
Tax scope reminder: Pre-mixed bases (e.g., 70/30) can still be taxed as e-liquid products. To minimise added tax, build from pure VG, pure PG and flavour (plus optional nicotine shots) instead of buying pre-mixed bases.
Quick DIY recipes (built from pure VG, PG, flavour; optional nicotine)
MTL Everyday — 50/50 (smooth throat)
Batch size: 50 ml • Target ratio: 50% VG / 50% PG • Nicotine: optional 6 mg
- VG (pure): 20 ml
- PG (pure): 22 ml
- Flavour concentrate: 5 ml (10%)
- Nicotine shot 18 mg in PG: 3 ml → final ~6 mg
Method: Combine PG + nicotine, stir; add flavour; add VG; shake well. Steep 3–5 days for creams/tobaccos; fruits may be ready sooner.
DTL Clouds — 70/30 (richer vapour)
Batch size: 100 ml • Target ratio: 70% VG / 30% PG • Nicotine: optional 3 mg
- VG (pure): 67 ml
- PG (pure): 23 ml
- Flavour concentrate: 7 ml (7%)
- Nicotine shot 18 mg in PG: 3 ml → final ~3 mg
Method: Mix PG + nicotine + flavour first, then top with VG. Shake thoroughly. Desserts: 5–10 days steep; fruit/menthols typically quicker.
Zero-Nic Fruit Booster — 60/40
Batch size: 60 ml • Target ratio: 60% VG / 40% PG • Nicotine: none
- VG (pure): 36 ml
- PG (pure): 21 ml
- Flavour concentrate: 3 ml (5%)
Method: Combine PG + flavour, then add VG; shake. Fruits often taste good same day; menthol variants are typically ready immediately.
Coil tip: Higher VG (e.g., 70/30) pairs best with lower-resistance DTL coils; 50/50 suits MTL pods. Start low wattage and work up to avoid burnt hits.
Why buy your DIY components from Eirhorse (vape shop Ireland)
- Irish availability: fast nationwide delivery; free shipping over €19.99.
- Quality first: high-purity VG and PG; curated flavour concentrates suitable for e-liquids.
- Consistency: batch-to-batch reliability for repeatable recipes.
- Local support: guidance for Irish MTL/DTL setups and flavour percentages.
Prefer to shop from Dublin, Cork or Galway? Order online and get quick delivery across Ireland from our vape shop Ireland operation.
Accessible FAQ – E-Liquid Tax Ireland (Screen Reader Friendly)
This section is optimised for screen readers and keyboard use. Activate a question to reveal its answer.
Does the new tax cover nicotine-free e-liquids?
ExpandYes. The Irish E-Liquid Products Tax applies to nicotine and non-nicotine e-liquids at the same €0.50 per millilitre rate.
Are ready-made 70/30 bases taxed?
ExpandWhere a base is classified as an e-liquid product, it is in scope. To minimise added cost, mix from pure VG, pure PG and flavour concentrates (plus optional nicotine shots) rather than buying pre-mixed bases.
Will EU rules push prices up further?
ExpandThe European Commission has proposed EU-wide minimum rates for e-liquids. If adopted, these could add upward price pressure over the coming years.
Is DIY mixing legal in Ireland?
ExpandDIY mixing for personal use is widely practised. Selling or distributing requires full TPD compliance (safety, labelling) and tax registration where applicable.
What is the simplest beginner setup?
ExpandStart with pure VG, pure PG, a flavour concentrate, an optional nicotine shot, 10–100 ml bottles and a syringe or scale. A good first mix is 50/50 with 10% flavour; shake well and test after one day.
Final notes for Irish customers
From 1 November 2025, expect higher shelf prices across Ireland. Mixing at home with components from Eirhorse is the practical way to keep costs in check while tailoring flavours for your device and inhale style.
Free Ireland delivery on orders over €19.99. Support a local Irish supplier — and take control of your vape.
Disclaimer
Information applies to the Irish market. Regulations are subject to change; tax and compliance requirements should be verified with the Irish Revenue and applicable EU regulations before commencing commercial activity. For personal use, please follow safety guidelines and local regulations.
© Eirhorse