Canada's Vape Tax: Everything You Need to Know

Canada’s Vape Tax

All vaping products containing e-liquid sold in Canada are subject to a federal excise duty. This includes disposables, pre-filled pods, and bottled e-liquids. The tax is calculated based on the volume of vaping liquid and is applied at the point of manufacture or import.

Retail prices reflect this excise duty, and all applicable products must display an official excise stamp. Note that this vape-specific tax is separate from regular provincial and federal sales taxes.

Below is a breakdown of the combined Federal and Provincial Excise Taxes for each tier: 

Tier	Federal Tax	Provincial Tax	Total Tax
0.1mL to 2mL	$1.12	$1.12	$2.24
2.1mL to 4mL	$2.24	$2.24	$4.48
4.1mL to 6mL	$3.36	$3.36	$6.72
6.1mL to 8mL	$4.48	$4.48	$8.96
8.1mL to 10mL	$5.60	$5.60	$11.20
10.1mL to 20mL	$6.72	$6.72	$13.44
20.1mL to 30mL	$7.84	$7.84	$15.68
30.1mL to 40mL	$8.96	$8.96	$17.92
40.1mL to 50mL	$10.08	$10.08	$20.16
50.1mL to 60mL	$11.20	$11.20	$22.40

 

For a full breakdown of how the vaping duty is calculated, you can refer to the Government of Canada’s official guide.

The legal and regulatory information provided on this webpage is accurate as of July 24, 2025. PSI makes no guarantee that the information provided on this webpage is accurate past this date.