Vape Tax in Canada: What You Need to Know in 2026

Canada applies a federal excise duty to vaping products made in Canada or imported for the Canadian duty-paid market. Some provinces also have an additional vaping duty, so the amount can depend on where a product is intended for sale or use. 

In 2026, the calculation depends on the product and destination. For shoppers comparing products through an online vape store, these details can help explain why similar products may have different duty amounts.

How Does Vape Tax Work in Canada?

“Vape tax” generally refers to federal vaping excise duty and, where applicable, additional vaping duty. These are different from GST, HST, or PST. Excise duty is calculated from the amount or weight of vaping substance in the immediate container or vaping device. 

The federal duty applies to covered vaping products manufactured in Canada or imported for the duty-paid market. CRA states that it applies whether or not the vaping substance contains nicotine. The applicable manufacturer or importer generally handles the duty. 

Federal Vape Excise Duty

For vaping liquids, the federal rate is $1.12 for each 2 mL, or fraction of 2 mL, in the first 10 mL. Above the first 10 mL, the rate is $1.12 for each 10 mL, or fraction of 10 mL. 

For vaping solids, the same dollar rates apply by weight: $1.12 per 2 grams for the first 10 grams and $1.12 per 10 grams above the first 10 grams. 

Additional Duty in Specified Provinces

A second vaping duty applies when products are intended for consumers in a specified vaping province. It uses the same rates as the federal duty, so the vaping excise amount can effectively double before other applicable taxes are considered. 

As of 2026, the specified vaping provinces are Ontario, Quebec, Nova Scotia, New Brunswick, Manitoba, Prince Edward Island, Alberta, Yukon, Northwest Territories, and Nunavut. Nova Scotia joined the coordinated system on April 1, 2026. 

How Much Is Vape Tax in Canada?

There is no single flat dollar amount for every vape product. The duty depends on the quantity of vaping substance and, for the additional duty, the destination.

A 30 mL bottle attracts $7.84 in federal vaping duty. If it is intended for sale in a specified vaping province, another $7.84 applies, producing $15.68 in combined vaping duty. 

The calculation uses the quantity inside the immediate container or vaping device. This matters for pods and disposables because liquid in separate devices is not always treated as one combined volume. 

Current Vape Tax

These amounts represent vaping excise duty only, not the complete retail tax amount.

How to Calculate Vape Tax

The calculation becomes easier when federal duty and additional duty are treated separately.

Vape Tax Calculator Formula

For the first 10 mL:

$1.12 × each 2 mL or fraction = federal duty

Above 10 mL:

$1.12 × each 10 mL or fraction = additional federal duty

For a specified vaping province, calculate the same amount again for the additional vaping duty. 

For a 30 mL bottle, the first 10 mL produces $5.60. The remaining 20 mL adds $2.24, giving $7.84 federal duty. In a specified province, another $7.84 applies.

Disposable Vape Tax Calculation

A 5 mL disposable attracts $3.36 in federal duty because 5 mL contains three 2 mL-or-fraction units. In a specified province, another $3.36 applies, making $6.72 in combined vaping duty. 

Pre-Filled Pod Tax Calculation

CRA gives the example of four pods containing 1.5 mL each. Each pod attracts $1.12, so the federal duty for the package is $4.48. The calculation is based on each individual pod rather than treating the package as one 6 mL container. 

In a specified province, the additional duty is another $4.48, producing $8.96 in combined duty.

Which Vape Products Are Taxed?

The federal framework covers vaping substances sold separately and vaping devices that contain vaping substance. Common examples include bottled e-liquid, pre-filled pods, and disposable vaping devices. 

E-Liquid and Vape Juice

Vaping liquid is subject to excise duty according to its volume. Whether it contains nicotine does not determine whether the duty applies. 

For customers comparing e-liquid, the volume shown on the package is important because it affects the duty calculation.

Disposable Vapes and Pre-Filled Pods

A disposable device containing vaping substance and a pre-filled pod fall within the vaping product framework. Their duty is calculated using the amount of vaping substance in the individual device or immediate container. 

This means two products with the same total liquid volume can have different excise-duty amounts when one is sold as individual devices and the other as one bottle.

Devices, Tanks, Coils, and Accessories

An empty device, tank, replacement coil, or charging accessory is different from a vaping device containing vaping substance. The federal duty framework is based on covered vaping products and their contents, so empty accessories should not be treated as though they contain a taxable quantity of vaping substance.

How Does Vape Tax Differ Across Canada?

Federal vaping duty applies across Canada, while the additional vaping duty applies only in specified vaping provinces. British Columbia, Saskatchewan, and Newfoundland and Labrador are not on the current specified-province list. 

Products intended for Ontario, Quebec, Alberta, Manitoba, New Brunswick, Prince Edward Island, Yukon, Northwest Territories, Nunavut, or Nova Scotia can therefore be subject to both duties. 

Vape Tax in British Columbia

British Columbia is not currently a specified vaping province under the federal coordinated system. Federal vaping duty still applies to covered products. 

Vape Tax in Ontario

Ontario is a specified vaping province. Covered products intended for consumers there can be subject to federal and additional vaping duty. 

Vape Tax in Alberta

Alberta is also a specified vaping province, so the additional duty can apply alongside federal duty. 

Vape Tax in Nova Scotia

Nova Scotia became a specified vaping province on April 1, 2026. Products intended for consumers there can now be subject to both federal and additional vaping duty. 

Why Are Vapes So Expensive in Canada?

Excise duty is one factor that can increase the cost of vaping products, but it is not the only factor. The final purchase amount can also reflect applicable sales taxes, product costs, and normal business or distribution costs.

The excise duty itself is not a percentage of the retail price. It is calculated from the quantity or weight of vaping substance. A higher-priced product with the same taxable volume does not automatically have higher vaping excise duty. 

How Has Vape Tax Changed Since 2022?

Canada introduced its federal vaping excise-duty framework on October 1, 2022. The rates were increased effective July 1, 2024, when the current $1.12 structure took effect. 

The coordinated additional duty was introduced for specified provinces and later expanded. Nova Scotia is the latest addition, becoming a specified vaping province on April 1, 2026. 

This is why older 2022 or 2025 articles may not reflect current rules.

What Are Vape Excise Stamps?

A vaping excise stamp is a compliance mark placed on covered vaping products entering the Canadian duty-paid market. CRA says the stamp indicates that the applicable federal excise duty has been paid. 

Specified vaping provinces use province-specific vaping excise stamps, while products destined for non-specified provinces use the Canada vaping excise stamp. Consumers can look for the required stamp when purchasing covered products. 

For customers choosing disposable vapes, the appropriate excise stamp is one visible compliance indicator.

Are Vape Excise Taxes the Same as Sales Tax or Tariffs?

No. Vaping excise duty is a specific duty calculated from the amount or weight of vaping substance. GST, HST, and PST are separate sales taxes that can apply to a transaction.

A tariff is also different. Tariffs are customs duties associated with imported goods and are not the same as Canada's vaping excise-duty calculation.

How Does Vape Tax Apply to Online Orders?

For an online purchase, the applicable vaping-duty treatment can depend on the destination for which the product is intended. The additional duty applies to products intended for consumption, use, or sale to consumers in a specified vaping province. 

This means the destination can matter, not simply the retailer's location.

When comparing pod devices, check the product details and applicable tax shown at checkout instead of assuming every province will produce the same final amount.

What to Check Before Buying Vapes in Canada

Before ordering, check the product volume, understand the applicable federal duty, and confirm whether the destination is a specified vaping province. It is also useful to check that covered products carry the appropriate Canadian vaping excise stamp. 

You can also compare replacement coils separately from products containing vaping substances, because the excise-duty calculation is based on covered vaping products and their contents.

Frequently Asked Questions

How much is vape tax in Canada in 2026?

The federal duty is $1.12 per 2 mL or fraction for the first 10 mL and $1.12 per 10 mL or fraction above that. A second duty at the same rates applies in specified provinces. 

Is there tax on vapes?

Yes. Covered vaping products are subject to federal vaping excise duty, with additional duty applying in specified provinces. Other applicable sales taxes are separate.

Is nicotine-free vape juice taxed?

Yes. CRA states that the vaping-duty framework applies whether or not the vaping substance contains nicotine. 

Is there a 20% vape tax in BC?

The federal vaping duty is not a 20% percentage tax. It is calculated according to the volume or weight of vaping substance. British Columbia is not currently a specified vaping province.

Are tariffs and vape taxes the same?

No. Vaping excise duty and customs tariffs are separate forms of duty with different rules and purposes.