As of October 2026, there is no federal excise tax on vaping products. However, several proposals are working through Congress:
- Tobacco Tax Equity Act (S.1313): Would impose a federal tax of $0.02106 per cigarette equivalent on vaping products — roughly $1.00 per mL of e-liquid. This would add $5 to a 5mL disposable. Status: referred to Senate Finance Committee, not yet voted on.
- BUILD Act: Includes provisions for a federal vape tax as part of infrastructure funding. Status: not advanced.
- FDA user fee expansion: The FDA is seeking authority to collect user fees from vape manufacturers (currently only collected from tobacco companies). This would not directly tax consumers but would increase product costs. See our FDA enforcement guide for context.
Forecast: Industry analysts (per our industry report) give a 35-40% probability of a federal vape tax being enacted by 2028. If passed, it would add $1-5 per disposable and $0.50-2.00 per refillable pod, layered on top of existing state taxes. Consumers in tax-free states would be most affected, as they currently pay zero vape-specific tax.
