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Budget 2021: E-Cigarette & Vape Tax Introduced

Budget 2021: E-Cigarette & Vape Tax Introduced

The new tax comes into effect on 1st January 2021.

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A new e-cigarette and vape tax will be introduced in 2021, said Finance Minister Datuk Seri Tengku Zafrul Tengku Aziz at today’s tabling of Budget 2021.

The Finance Minister explained that from 1st January onwards, the government will impose excise duty at an ad valorem 10% rate on all types of electronic cigarette devices including vape.

Electronic cigarette liquid cartridges will also be subject to excise duty of 40 cents per milliliter.


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