Vape tax Switzerland: CHF 1.00 vs 0.20 per ml explained

As of October 14, 2026 · Snustrend Editorial Team · Reading time approx. 6 minutes

In short: Since October 1, 2024, a tobacco tax on e-cigarettes has been in effect in Switzerland. Disposable vapes cost CHF 1.00 tax per milliliter of liquid, with or without nicotine. Nicotine-containing liquids and refills for reusable devices cost CHF 0.20 per milliliter. Both are subject to 8.1% VAT. A 2-ml disposable vape thus incurs about CHF 2.16 in taxes, while a 2-ml pod incurs about CHF 0.43.

Many wonder why disposable vapes are so expensive in relation and what makes the pod system cheaper. The answer lies largely in the tobacco tax. We will show you here how much tax is included in a milliliter – for disposables, pods, and liquids – and what that amounts to per month.

What is the tax on e-cigarettes in Switzerland?

The Federal Office for Customs and Border Security (BAZG) levies the tobacco tax on e-cigarettes based on the amount of liquid, not on the nicotine content. There are two rates:

Disposable e-cigarettes: CHF 1.00 per milliliter – even if the liquid contains no nicotine.
Nicotine-containing liquids and refills for reusable e-cigarettes: CHF 0.20 per milliliter.

The rate for disposable devices is therefore five times higher than for reusable systems. The parliament deliberately decided on this differentiation in June 2023. Proposals for lower rates or a differentiation based on nicotine strength were rejected at that time.

The tobacco tax is subject to 8.1% VAT. Important: According to BAZG, the tobacco tax is part of the taxable base for VAT. Therefore, VAT is also calculated on the tobacco tax.

Since when has the vape tax been in effect?

The tax has been in effect since October 1, 2024. On the same day, the new Tobacco Products Act (TabPG) came into force, establishing a nationwide minimum age of 18 for e-cigarettes. The current BAZG information sheet on the import of e-cigarettes is dated April 1, 2026; the rates of CHF 1.00 and CHF 0.20 per milliliter remain unchanged.

Online, you may still find old figures from the consultation draft of 2021/2022 (e.g., 2 cents per mg of nicotine or 50 cents per ml). These variants were not implemented.

What does 1 ml tax cost – calculated for disposable vs. pod

The table shows the pure tax burden (tobacco tax plus 8.1% VAT on this amount). Dealer margin, device, and battery are not included.

Product	Liquid Amount	Tobacco Tax	Tax incl. 8.1% VAT
Disposable vape (e.g., 600–700 puffs)	2 ml	CHF 2.00	approx. CHF 2.16
Disposable vape without nicotine	2 ml	CHF 2.00	approx. CHF 2.16
Pre-filled pod for reusable device	2 ml	CHF 0.40	approx. CHF 0.43
Nicotine salt liquid (bottle)	10 ml	CHF 2.00	approx. CHF 2.16
Nicotine-free liquid for refillable devices	10 ml	CHF 0.00 (according to BAZG, only nicotine-containing liquids are taxed)	only VAT on the product price

Per milliliter, this means: Disposable approx. CHF 1.08, Pod or liquid approx. CHF 0.22. For a disposable vape with 2 ml, over two francs are thus accounted for taxes alone – regardless of whether it costs CHF 5 or CHF 10.

How much tax do you pay per month?

Consumption varies greatly. For a fair calculation, we assume three examples (30 days):

Consumption per day	Amount per month	Tax Disposable	Tax Pod / Liquid	Difference per year
0.5 ml	15 ml	approx. CHF 16.20	approx. CHF 3.25	approx. CHF 155
1 ml	30 ml	approx. CHF 32.45	approx. CHF 6.50	approx. CHF 311
2 ml	60 ml	approx. CHF 64.85	approx. CHF 12.95	approx. CHF 623

At 1 ml per day, you pay about CHF 26 more in taxes per month with disposable vapes than with a pod system. Additionally, with disposables, each time you pay for a new battery and a new casing.

How is a pod system taxed?

A pod system consists of a rechargeable battery and replaceable pods. According to BAZG classification, refills for reusable e-cigarettes fall under the lower rate of CHF 0.20 per milliliter. BAZG is responsible for the classification in individual cases.

An example from our range is the Elfbar ELFA Pro: rechargeable battery, pods with 2 ml capacity and 20 mg/ml nicotine salt. If you prefer to refill yourself, you can use an open pod device with ELFLIQ nicotine salt liquid in 10-ml bottles.

Important for the legal situation: According to BAG, disposable e-cigarettes and disposable cartridges must not exceed 2 ml tank volume. The Federal Court decided on April 14, 2026, that this limit cannot be circumvented by an attached additional cartridge. Therefore, so-called hybrid or "Big Puff" devices may no longer be marketed. You can read more about the situation in the cantons in our article Disposable vape ban in Switzerland: Which cantons prohibit puff bars?

Are nicotine-free vapes also taxed?

Yes, if they are disposable devices. According to BAZG, the rate of CHF 1.00 per milliliter applies to disposable e-cigarettes "with or without nicotine". For reusable devices, BAZG only taxes nicotine-containing liquids. Nicotine-free liquids for refilling do not incur tobacco tax, only the normal VAT.

How many vapes are you allowed to bring into Switzerland?

For personal use, there are currently two separate maximum amounts according to BAG: 25 disposable e-cigarettes and 250 ml of nicotine-containing liquid. The federal government wants to simplify this with the revision of the Tobacco Products Ordinance (consultation draft from December 5, 2025): a new total amount of 50 ml of liquid is to apply, calculated as a requirement for 30 days. A date for the entry into force has not yet been set.

Those importing commercially need to register with BAZG (reverse, fee CHF 50) and must import the goods in retail packaging.

Does the tax also apply to snus and nicotine pouches?

The rates per milliliter described here apply only to e-cigarettes. For tobacco products like snus, chewing, and snuff tobacco, there are separate tobacco tax rules. At the EU level, negotiations are currently underway for a new tax on nicotine pouches – you can find the current status in our article EU tobacco tax: Decision on nicotine pouches postponed to November.

Disposable or pod: What is worth it?

Occasional, low consumption: The tax difference is small. Disposable is easy but generates more waste (battery and casing).
Regular consumption: From about 0.5 ml per day, a pod system saves over CHF 150 per year just in taxes.
Self-refilling: Liquid in 10-ml bottles has the lowest tax share per milliliter but requires a refillable device.

The differences between pod and liquid are explained in more detail in Liquid or Pod? Clear Differences.

Frequently Asked Questions (FAQ)

What is the tax on disposable vapes in Switzerland?

CHF 1.00 per milliliter of liquid, with or without nicotine, plus 8.1% VAT. A disposable vape with 2 ml thus incurs about CHF 2.16 in taxes.

What is the tax on e-liquids and pods?

Nicotine-containing liquids and refills for reusable e-cigarettes are taxed at CHF 0.20 per milliliter. A 10-ml bottle thus incurs CHF 2.00 tobacco tax, a 2-ml pod CHF 0.40.

Since when has the e-cigarette tax been in effect in Switzerland?

Since October 1, 2024, together with the entry into force of the Tobacco Products Act.

Are nicotine-free liquids tax-free?

Nicotine-free liquids for reusable devices do not incur tobacco tax. Nicotine-free disposable vapes, on the other hand, are taxed at CHF 1.00 per milliliter.

How many disposable vapes can I bring into Switzerland?

For personal use, there are currently 25 disposable e-cigarettes and 250 ml of nicotine-containing liquid. A new total limit of 50 ml of liquid is planned; the entry into force is still open.

Why are disposable vapes taxed higher?

The parliament deliberately decided on a five times higher rate for disposable devices. Proposals for lower rates or a differentiation based on nicotine strength were rejected in 2023.

Sources

Note: All information is without guarantee, as of October 14, 2026. The example calculations are rounded and show only the tax burden, not sale prices. This article is not legal or tax advice. Nicotine products are only for adults aged 18 and over. Nicotine is addictive.

Discover now: ELFA Pro Pods · ELFLIQ Nicotine Salt Liquids · Disposable Vapes