Vape Guide

Vape Tax in South Africa (2026): What You're Actually Paying Per Millilitre

By Krem Vape Studio July 10, 2026

Every bottle of ready-to-vape e-liquid sold legally in South Africa carries a hidden line item: excise duty. Since 2023, SARS has taxed vaping liquid by the millilitre — whether it contains nicotine or not — and the rate has gone up every year since. Here's exactly what you're paying in 2026, how we got here, and why longfills became the smart money's way to vape.

This is general information, not tax or legal advice.

The 2026 vape tax rate

From 1 April 2026, the excise duty on vaping solutions is R3.29 per millilitre — a 3.4% inflationary increase announced in the 2026 Budget. It applies to ready-to-vape e-liquid whether nicotine or nicotine-free, including salts, freebase, and the liquid inside disposables and pre-filled pods.

What the duty doesn't apply to: longfill flavour concentrates. A longfill isn't a ready-to-vape solution — it's a concentrate you top up with your own base — so it falls outside the excise. More on this below.

How the tax has climbed since 2023

Effective date Rate per ml Change
1 June 2023 R2.90 Tax introduced
2024/25 R3.04 +4.8%
2025/26 R3.18 +4.75%
1 April 2026 R3.29 +3.4%

That's a 13% increase in three years — roughly tracking inflation, as National Treasury signalled it would.

What the tax adds to your bottle

Product Excise at R3.29/ml
2ml disposable ~R6.58 in excise
30ml salts bottle ~R98.70 in excise
60ml ready-mixed bottle ~R197.40 in excise
120ml ready-mixed bottle ~R394.80 in excise

15% VAT applies on top of the price including excise. If you vape 30ml a month, the excise alone costs you roughly R1,185 per year.

Why longfills became the value king

The longfill advantage

Because the duty is charged on ready-to-vape liquid, longfill concentrates escape it — which is why the SA market swung hard toward longfills after 2023. You buy the concentrate, add your own base, and skip most of the per-ml duty that a ready-mixed 120ml would carry. Same flavour, meaningfully less tax.

Browse our freebase and longfill range or FFS flavour shots for the most e-liquid per rand. Our ready-to-vape e-liquids and nicotine salts are all fully excise-compliant.

A suspiciously cheap ready-mixed 120ml is a red flag — if it sells for less than the ~R395 excise it should carry, the duty was never paid. Longfills are different: they're legitimately cheaper because concentrates aren't dutiable.

Will the vape tax go up again?

Almost certainly. Treasury has adjusted the rate in every Budget since introduction, roughly in line with inflation, and health groups continue to lobby for steeper increases. The separate Tobacco Bill currently before Parliament doesn't change the tax — that's set annually in the February Budget — but it will reshape how vapes are sold and marketed.

Frequently asked questions

Is nicotine-free e-liquid taxed in South Africa?+
Yes, if it's ready to vape. The excise applies to ready-to-vape vaping solutions whether or not they contain nicotine — R3.29/ml either way in 2026.
Are longfills taxed in South Africa?+
No. Longfill flavour concentrates aren't ready-to-vape solutions, so they fall outside the per-ml excise — which is why longfills are the most tax-efficient way to vape in SA. You buy the concentrate and mix your own base, bypassing most of the duty.
How much tax is on a 60ml bottle of vape juice?+
About R197.40 in excise duty at the 2026 rate on a ready-mixed bottle, plus 15% VAT on the final shelf price.
When did South Africa start taxing vapes?+
1 June 2023, at R2.90/ml. The rate has risen each year since, reaching R3.29/ml from 1 April 2026.
Why are disposables taxed less than bottles?+
The tax is per millilitre of liquid, not per device. A 2ml disposable carries about R6.58 of excise, while a ready-mixed 120ml carries nearly R395 — the duty scales with volume. Disposables have less liquid volume so less total tax, even though the per-ml rate is the same.
Shop longfills at Krem → Read the vaping laws guide

For adult use only (18+). Contains nicotine — an addictive substance. General information only; not tax or legal advice.

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