Discussions are underway in Brussels over a revision of the EU Tobacco Excise Directive, with a proposal on the table to double the minimum excise duty on cigarettes—from €1.80 to €3.60 per pack. The move aims to harmonize cigarette prices across EU countries. However, such a change would hit smokers hardest in countries that joined the EU in 2004, including Poland, where the share of excise in cigarette prices is significantly below the proposed new minimums. In Poland, the price of a single pack could rise to approximately PLN 40.
The revision of the directive may be initiated during Denmark’s upcoming presidency of the EU Council.
At the recent ECOFIN informal meeting of EU finance ministers held in Warsaw, Poland’s Finance Minister Andrzej Domański stated that Poland is not pressuring the European Commission to accelerate work on the directive. Instead, Poland’s presidency in the Council of the EU is prioritizing securitization.
“It’s true that the tobacco directive hasn’t been updated in many years. We’re not exerting any pressure on the European Commission, though we’re open to continued discussions. Our main focus during the presidency is securitization and the savings and investment union,” said Minister Domański during a press briefing with Newseria.
Calls for opening the directive have been growing louder due to the evolving tobacco products market and associated risks, particularly for children, teenagers, and young adults.
Within the Commission, the revision of the directive is overseen by Wopke Hoekstra, EU Commissioner for Climate Action and Zero-Emission Growth. The Dutch government has been the most vocal in urging the Commission to speed up the process. Excise tax in the Netherlands currently stands at €7.66 per pack, one of the highest in the EU. A pack of cigarettes there costs about €8.27 (approx. PLN 35). Only Ireland and France have higher prices.
The existing Tobacco Excise Directive was adopted in 2014 and has undergone several amendments, the latest in 2022. That revision introduced, among other things, the possibility to ban flavored heated tobacco products (e.g., menthol) if their market share exceeds 2.5% of total sales in the EU. Poland implemented this through a tobacco law amendment in February 2025.
Poland’s Health Minister Izabela Leszczyna advocates for a similar ban on flavored e-cigarettes.
“Unfortunately, electronic cigarettes—both disposable and reusable—have spread rapidly, enticing users with flashy colors, scents, and even flavors. They’re sold at kiosks, gas stations, and vending machines. They look like strawberries or raspberries—kids are drawn to them because of the colors and flavors. If we’ve regulated one group of tobacco products, we should do the same with others that are equally harmful and increasingly popular. I hope the Danish presidency can make this happen,” she said during a March meeting of EU health ministers.
The Polish government is also working to restrict underage access to nicotine-free disposable e-cigarettes and nicotine pouches. A draft law banning sales of these products to minors has already been notified to the European Commission and is awaiting approval. As of now, minors in Poland can legally purchase nicotine-free e-cigarettes and nicotine pouches.
“We’ve notified the law in Brussels—it bans sales of nicotine-free e-cigarettes to children and teens under 18,” Minister Leszczyna added.
Once approved by the Commission, the Polish government will be able to implement the ban for individuals under 18.
Even older than the Tobacco Directive is the EU directive on tobacco excise taxes, which was last updated in 2011. However, its amendment was not included in the European Commission’s 2025 work program. In early March, at the initiative of the Netherlands, 16 EU countries sent a letter to Health Commissioner Olivér Várhelyi, urging him to accelerate work on tobacco-related regulations.
Meanwhile, Poland has already passed national changes to excise tax law. In February, the Sejm approved new rates, including a PLN 40 tax per device for reusable e-cigarettes, heated tobacco devices, and multifunctional vaping products. As of July 1, 2025, excise tax on disposable e-cigarettes will rise by PLN 40 per unit. Excise rates on nicotine products will continue to rise annually until 2027. The excise map now also includes nicotine pouches and other non-tobacco nicotine products.
