How South Africa's vape excise duty works, how it's calculated, and what it means for the price of e-liquid, disposables, and pods.
What is vape excise duty?
Excise duty is a tax the government levies on specific products — traditionally alcohol and tobacco, now nicotine-containing vape products too. In South Africa, SARS introduced excise on e-liquid in 2023 at R2.90 per millilitre (subsequently adjusted), plus a per-device duty on disposables.
How it affects e-liquid prices
A 30ml bottle of e-liquid carries an excise component of roughly R87 before VAT. That is why a 30ml bottle sits at R120–R180 retail depending on brand and margin structure. Cheaper e-liquid from unregistered suppliers exists but is typically excise-evaded and legally risky for the retailer.
How it affects disposable prices
Disposables carry both the per-mL excise on their e-liquid and a per-device charge. A 5000-puff disposable holding ~12ml of e-liquid carries an excise burden of roughly R35–R50 depending on classification.
Nicotine-free e-liquid
0mg e-liquid is currently taxed at a reduced rate because the excise is nicotine-linked. This is one of the few areas where 0mg is cheaper than nicotine-containing e-liquid.
What we do at The Vape Shop
Every product we stock is sourced from SARS-registered wholesalers or directly from excise-compliant importers. We do not sell grey-market or excise-evaded stock. The compliance overhead is real, and it is priced in.
Will excise go up?
Almost certainly. SARS has indicated that nicotine excise will follow the same trajectory as tobacco excise — annual above-inflation increases. Expect e-liquid prices to rise in line with the annual budget speech each February.