France’s War on Vaping: Inside the 2026 Finance Bill That Threatens the Future of Vaping

France’s sweeping 2026 Finance Bill is not only likely to have detrimental effects locally, but may contribute to redefining vaping across Europe—blurring lines between regulation and prohibition in the name of public health.

France is set to enact sweeping changes through its 2026 Finance Bill that would significantly alter the vape market. Amongst other things, the proposed legislation introduces a volumetric tax on e-liquids—€0.03 per millilitre for formulations with up to 15 mg/ml nicotine, and €0.05 per millilitre for stronger solutions—meaning a standard 10 ml bottle could cost roughly €0.50 more.

In addition, the bill seeks to ban all online sales of vaping products, a move set to eliminate about one-third of current retail channels. While specialist vape shops would be required to obtain state approval and meet stringent conditions akin to licensed tobacconists, potentially forcing many independents out of business.

Perhaps the most ridiculous aspect of the bill, is the fact that vaping products would also be legally redefined as “smoking products” under Article L.314-4. This of course would place them under the same regulatory regime as combustible tobacco, the very product vapes are intended to aid in quitting. These measures are framed by the government as part of its 2023-2027 National Anti-Tobacco Plan, designed to harmonise tax treatment and (ironically) reflect relative health risks of nicotine products.

Industry groups are warning that these reforms could cripple independent vape retailers, limit consumer access to reduced-risk alternatives and as a result undermine public health objectives. While these rules are expected to take effect in the second half of 2026, thankfully the French National Assembly’s Finance Committee has already rejected the proposed tax, voting to retain a zero tax rate through 2026, though the online sales ban remains in place.

From innovation to prohibition
In addition to the tax and sales reforms, France has already moved aggressively against alternative nicotine products. A decree published in September 2025 (Decree No. 2025-898) scheduled for effect in April 2026 will outlaw the manufacture, sale, import, possession and use of non-medicinal oral-nicotine products—such as nicotine pouches, gums, lozenges and pastes—except when marketed as medicinal products.

While earlier in 2025, France also banned disposable vapes following parliamentary approval. These steps, taken together, place the nation among the most stringent regulators of nicotine alternatives in Europe, going beyond taxation into broad prohibition.

The European context
Meanwhile, France’s regulatory tightening is taking place amid broader European discussion and pressure. The European Commission is being encouraged by at least 15 member-states to bring novel nicotine products—including vapes and nicotine pouches—under the 2011 Tobacco Taxation Directive, suggesting greater harmonisation of tax and regulatory approaches is on the horizon. For context, we included a table comparing vape tax regimes among some influential member states.

This diversity reveals that while France’s proposed rate aligns with higher-end models, implementation effects (tax + sales bans + prohibition) are unusually aggressive compared to many other states. This approach to regulating vaping and nicotine alternatives carries significant implications and risks.

By sharply increasing costs alongside restricting availability, the government may unintentionally discourage smokers from switching to less harmful products, undermining efforts to reduce smoking rates. The policy also threatens the independence of the retail sector, as new licensing rules could push small vape shops out of business and consolidate sales within the traditional tobacco network—limiting consumer choice and market diversity.

A European outlier or the new normal?
From a public health perspective, the measures reflect a paradox. Although intended to protect young people and curb nicotine use, high taxes and broad restrictions risk cutting off effective harm-reduction tools for adults, potentially driving some consumers toward illicit markets or back to smoking. Furthermore, France’s unilateral stance could complicate EU-wide efforts to harmonize nicotine regulation. As the European Commission seeks broader oversight of novel nicotine products, France’s model may either set a controversial precedent or stand as a cautionary example of regulatory overreach.

Policymakers, industry stakeholders and public-health observers could watch its outcomes carefully: will France’s hardline strategy accelerate smoking decline—especially by reducing uptake of reduced-risk alternatives—or inadvertently hamper progress by restricting adult access to safer nicotine options? The French experiment could answer this sooner than many expect.

However, the truth is that expecting other European lawmakers to take note is probably wishful thinking. If anyone cared, there are already clear examples of what works and what does not. Germany with its harsh regulatory regime has maintained high smoking rates, while Sweden by adpoting the opposite aproach, has achieved the lowest smoking rates in Europe.

A turning point for harm reduction in Europe
France’s Finance Bill sets a high-stakes precedent. Its ultimate passage—and how the European Commission, national regulators, and industry stakeholders respond—will help determine whether novel nicotine products are regulated primarily as threats to youth or as tools for harm reduction. In the context of a rapidly evolving nicotine-product landscape, the recalibration of taxes and sales channels is inevitable. The central question remains: will the regulatory focus support transition from smoking to cleaner alternatives, or will it reinforce the dominance of combusted tobacco?