E-cigarettes in North Macedonia

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Daily regulatory tracking of the e-cigarette sector. It includes weekly podcasts and monthly compilations

8th January 2024: North Macedonia: Pursuant to amendments to the Excise Duty Law approved in October 2023, the applicable excise duty for e-cigarettes has increased to MKD3.20 (€0.052) per ml as of 1st January 2024.
10th October 2023: North Macedonia: Amendments to the Excise Duty Law were published in the Official Gazette last week. As we previously reported, the amendments envisage an annual increase of the applicable excise duty to e-liquids, regardless of their nicotine content, of MKD0.20 (€0.0032) per ml of e-liquid every 1st January, starting on 1st January 2024 and ending on 1st January 2030 (included). The new applicable rate that will start on 1st January 2024 will be MKD3.20 (€0.052) per ml.
17th August 2023: North Macedonia: A proposal to amend the Excise Law has recently been submitted to the parliament by the Minister of Finance. The bill, currently at its second reading stage, proposes an annual increase of the applicable excise duty to e-liquids, regardless of their nicotine content, of MKD0.20 (€0.0032) per ml of e-liquid every 1st January, starting on 1st January 2024 and ending on 1st January 2030 (included). The applicable excise duty is currently MKD3.00 (€0.049) per ml of e-liquid, which means that by 1st January 2030, if the amendment is passed, the tax will have increased to MKD4.40 (€0.071) per ml.
30th June 2023: North Macedonia: The excise duty applicable to e-liquids, regardless of the nicotine content, will increase tomorrow (1st July) from MKD2.80 (€0.046) per ml to MKD3.00 (€0.049) per ml, pursuant to the annual increase envisaged in the excise duty law.
1st July 2022: North Macedonia: Today, 1st July 2022, a new excise duty for e-liquids, regardless of their nicotine presence, enters into force as a result of the annual increase of MKD0.20 (€0.003) every 1st July envisaged in the Excise Law. Therefore, the applicable excise duty is now MKD2.8 (€0.45) per ml.

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