EU tobacco tax on nicotine pouches: Malta blocks deal

As of: 11 November 2026 (first published on 1 October 2026, updated after the ECOFIN Council of 9 November 2026) · Snustrend editorial team · Reading time approx. 6 minutes

In short: EU finance ministers did not agree on the new Tobacco Excise Directive on 9 November 2026. 26 of 27 states approved, Malta did not – and tax matters require unanimity. For now there is therefore no EU minimum tax on nicotine pouches. Next attempt: ECOFIN on 11 December 2026. Switzerland is not directly affected.

What happened on 9 November 2026?

EU finance ministers (ECOFIN Council) discussed the revision of the Tobacco Excise Directive in Brussels on 9 November 2026. No agreement was reached. According to the Irish Council Presidency, 26 of the 27 member states supported the compromise. Malta was unable to agree. Irish finance minister Simon Harris, who chaired the meeting, said according to trade media: “We have an agreement of 26, which is a tremendous achievement” – while regretting that Malta was not yet in a position to give its consent.

In its official summary, the Presidency stated that it will keep working towards a unanimous agreement “as soon as possible”, without reopening the whole package.

Why did Malta block the agreement?

Malta's finance minister Clyde Caruana says he supports the goals of the reform. However, the proposed minimum rates “remain well above current national levels” and would have disproportionate effects on Malta. Malta also criticised the planned automatic adjustment of rates to inflation and purchasing power.

Because tax decisions in the EU must be taken unanimously (Art. 113 TFEU), a single no is enough to stop the reform. Other countries also had reservations but ultimately backed the package:

Finland wanted higher minimum taxes on nicotine pouches.
Estonia rejected the automatic adjustment of rates and finally agreed to suspend it until the next revision.
Sweden, where snus and pouches are widespread, was critical of high pouch taxes. According to trade media, however, Sweden did not block the compromise in the end.

What minimum tax on nicotine pouches was planned?

According to consistent reports in trade media, the compromise text of 5 November 2026 provided for a stepwise minimum tax. In each case the higher of the two values applies. The last row shows the European Commission's original proposal of July 2025 for comparison.

Stage	Minimum tax on nicotine pouches	Calculated per 16 g can (per-kg rate only)
from 1 January 2028	10 % of the retail price or 30 euros per kg	approx. 0.48 euro
from 2030	25 % of the retail price or 40 euros per kg	approx. 0.64 euro
from 1 January 2032	50 % of the retail price or 50 euros per kg	approx. 0.80 euro
Commission proposal 2025	50 % of the retail price or 143 euros per kg	approx. 2.29 euros

The amounts per can are a simple calculation (per-kg rate × 16 g). Depending on the retail price, the percentage value may be higher. The compromise was therefore well below the Commission proposal. After the meeting, according to trade media, the Presidency also proposed including nicotine pouches in the directive but setting the actual rates later. Whether this will be part of a December agreement is open. What is clear: as long as the reform is not adopted, there is no EU minimum tax on nicotine pouches.

What was planned for e-liquids, cigarettes and snus?

Product	Status of the compromise (according to trade media)
E-liquids	minimum rate of 0.36 euro per ml, with transitional rates of 0.20 and 0.25 euro per ml
Cigarettes and fine-cut tobacco	higher minimum rates; ten countries (incl. Italy, Spain, Greece) would get until 2036
Traditional snus	remains exempt (banned in the EU anyway, except in Sweden)
Travel allowances within the EU	reference quantities for private purchases to be halved

These points also only apply once all 27 states agree. Even after a political agreement, the European Parliament must be consulted again. According to trade media, the first new minimum rates would not apply before 2028.

What happens next?

11 December 2026: last ECOFIN Council under the Irish Presidency. The goal is a solution with Malta.
From 1 January 2027: if there is no agreement by the end of the year, Lithuania takes over the Council Presidency and with it the file.
Afterwards: renewed consultation of the European Parliament, formal adoption, transposition into national law.

The procedure has been running since the Commission proposal of 16 July 2025. A first compromise failed in June 2026, and the October vote was postponed. With 26 votes in favour, the reform is closer than ever to an agreement – but it has not yet been adopted.

What does this mean for Switzerland?

Switzerland is not an EU member and does not have to adopt the Tobacco Excise Directive. The outcome of 9 November therefore does not change prices in Switzerland. The following rates currently apply in Switzerland:

Product	Swiss tobacco tax
Snus and nicotine pouches	10 % of the retail price
Disposable e-cigarettes (including nicotine-free)	CHF 1.00 per ml
Nicotine-containing liquids and refills	CHF 0.20 per ml

On top of this comes VAT of 8.1 %. According to the Federal Council, this results in around CHF 0.52 of tobacco tax for a can priced at CHF 5.20. We calculate the effect on the price per pouch in the article How much does snus cost? Price per pouch, day and month. The vape tax is explained in the article Vape tax in Switzerland: disposable vs. pod.

The topic remains indirectly relevant: in parliament, motion 25.4295 calls for higher taxes on snus and pouches, and an EU decision is likely to influence this debate. For travellers, regardless of tax: nicotine pouches have been banned in France since 1 April 2026 and may not be sold in Germany. Details in the article Travelling with snus: flights, customs and neighbouring countries.

Frequently asked questions (FAQ)

Was the EU tobacco tax adopted on 9 November 2026?

No. 26 of the 27 member states approved the compromise, Malta did not. Because tax decisions must be unanimous, there is no agreement yet.

When will the EU decide on the tobacco tax again?

The next date is the ECOFIN Council of 11 December 2026. If there is no agreement by the end of 2026, Lithuania will take over the negotiations from January 2027.

How high was the EU minimum tax on nicotine pouches supposed to be?

According to the compromise text of 5 November 2026: from 2028, 10 % of the retail price or 30 euros per kg; from 2030, 25 % or 40 euros per kg; and from 2032, 50 % or 50 euros per kg – whichever is higher in each case. The Commission had proposed 143 euros per kg.

Will nicotine pouches now become more expensive in the EU?

Not because of the EU. As long as the reform is not adopted, there is no EU minimum tax on nicotine pouches. Individual countries can levy their own taxes.

Does the EU tobacco tax also apply in Switzerland?

No. Switzerland is not bound by the EU Tobacco Excise Directive. In Switzerland, snus and nicotine pouches are taxed at 10 % of the retail price.

Why can a single country block the tax?

Because tax matters in the EU are decided unanimously (Art. 113 TFEU). Every member state therefore effectively has a veto.

Sources

Discover now: All nicotine pouches and snus at Snustrend · Nicotine-free pouches

Note: This article reflects the situation as of 11 November 2026 and is not legal or tax advice. Nicotine products are for adults aged 18 and over only. Nicotine is addictive.