Excise Tax On Vape Products
What Is the Vape Tax?
As of January 1, 2025, the Government of Alberta has implemented a Provincial Excise Tax on vaping products. This tax is part of a coordinated system with the federal government that applies to both nicotine and non-nicotine vaping products.
What Products Are Taxed?
The tax applies to:
· E-liquids (nicotine and nicotine-free)
· Disposable vapes and pre-filled pods
· Vaping solids (e.g., waxes or gels)
· Any vaping device sold pre-filled with e-liquid
The tax does not apply to:
· Devices sold without any vaping substance (e.g., empty vape kits, batteries, chargers)
How Much Is the Tax?
Excise tax is calculated per container, or unit, as follows:
· First 10mL ($1.12 per 2mL)
· Beyond 10 mL ($1.12 per 10 mL)
Since Alberta participates in the federal-provincial coordinated tax framework, these rates are doubled for products sold in Alberta, once for the federal portion, and once again for the provincial portion.
Example:
A bottle of vape juice would be taxed as:
This excise tax is included in the product price.
Why Was This Tax Introduced?
The tax is part of Alberta’s efforts to regulate vaping products and reduce youth vaping. It aligns with similar policies in other provinces and aims to support public health initiatives.
