Morocco to Impose New Tax on Disposable E-Cigarettes and Nicotine Products

The 2025 Finance Bill (PLF) indeed plans to introduce a tax on disposable electronic cigarettes, which would amount to 50 dirhams per unit.

This measure aims to curb the enthusiasm of young people for these products. Nicotine substitutes without tobacco are not spared and would also be subject to a tax of 220 dirhams per kilogram, a rate comparable to that applied to similar products.

To better control the consumption of these products, the Executive also wishes to extend the obligation of fiscal marking to liquids for electronic cigarettes and nicotine substitutes. This measure would come into effect in January 2026, thus giving manufacturers and distributors time to adapt to this new regulation.