Excise duty on electronic cigarettes came into effect in January 2017.

On the bases of these provisions of Greek authority introduced a €0.10 per ml tax on all eliquids, both those containing nicotine and nicotine-free.

Specifically, the new tax is levied on the eliquids that can be imported from third counties, from other States of the European Union or domestically produced products.

Effective October 1, 2025, a new Special Consumption Tax will be applied to concentrated flavors, shake and vape and shortfill products for electronic cigarettes. This change is based on the national customs code 5222/2025, which expands the existing tax on e-liquids to include these products.