Conservative Party Congressman Wadith Manzur has introduced a bill imposing unprecedented taxes on vaping devices and related products, aiming to curb usage while funding public healthcare.
Key Provisions:
- Dual Tax Structure:
- Specific Tax:
▪ ₱1,000 COP per milliliter of vaping liquid
▪ Additional ₱1,000 COP per gram of oral/dermal nicotine products - Ad Valorem Tax:
▪ 20% on all vape liquids (with/without nicotine) based on concentration
▪ 28% on non-inhalable nicotine products (highest rate)
▪ 10% on devices (vaporizers, hookahs, heating systems)
- Financial Impact:
- First-year revenue estimate: ₱390 billion COP (≈ $91 million USD)
- Second-year projection: ₱502 billion COP (≈ $117 million USD)
- Annual adjustment via Consumer Price Index (CPI)
- Enforcement Measures:
▸ Anti-counterfeiting markings to combat black markets
▸ Enhanced controls against smuggling
▸ Increased traditional cigarette tax from 10% to 15%
Public Health Focus
Manzur told El Colombiano the bill prioritizes protecting youth from scientifically proven risks of nicotine and additives. All revenue would fund provincial healthcare systems.
Regulatory Scope
The law would cover:
- All e-cigarettes and vaping products
- Devices for psychoactive substance consumption (used privately)
Exemption: Medically certified nicotine products
Next Steps:
Debate in Colombia’s House of Representatives begins August 2025, where the proposed 55% total tax cap (including VAT) will be negotiated.
Source: Project bill text and Rep. Manzur’s statements to El Colombiano.
