Home / Vape Duty Calculator
UK Vape Duty Calculator
Calculate the vape duty payable on e-liquid volumes from 10ml up to 1 litre.
Informational calculator
Select e-liquid volume
10–1000ml, rounded to the nearest 10ml.
Duty before VAT
£2.20
VAT
£0.44
Total including VAT
£2.64
Calculation breakdown
10ml ÷ 10ml = 1 duty units
1 × £2.20 = £2.20 duty
20% VAT = £0.44
Total = £2.64
Common volume reference
| Volume | Duty ex VAT | VAT | Duty inc VAT |
|---|---|---|---|
| 10ml | £2.20 | £0.44 | £2.64 |
| 30ml | £6.60 | £1.32 | £7.92 |
| 50ml | £11.00 | £2.20 | £13.20 |
| 100ml | £22.00 | £4.40 | £26.40 |
| 120ml | £26.40 | £5.28 | £31.68 |
| 250ml | £55.00 | £11.00 | £66.00 |
| 500ml | £110.00 | £22.00 | £132.00 |
| 1 litre (1000ml) | £220.00 | £44.00 | £264.00 |
What is UK vape duty?
Vape duty is a charge applied to vaping liquid. This page provides a simple volume-based illustration using £2.20 per 10ml before VAT. It does not alter prices in the Zombie Vapes shop.
How is vape duty calculated?
Each 10ml of liquid is one duty unit. Multiply the number of units by £2.20 to find duty before VAT, then add 20% VAT. You can also browse our e-liquid range or use the nic shot calculator.
Vape duty FAQs
What is UK vape duty?
Vape duty is a charge applied to vaping liquid. This informational calculator uses a fixed rate of £2.20 per 10ml before VAT.
How is vape duty calculated?
Divide the e-liquid volume by 10ml, then multiply the resulting duty units by £2.20. The calculator uses integer pennies to avoid floating-point rounding errors.
Does VAT apply to vape duty?
For this calculator, 20% VAT is applied to the duty amount. That makes the displayed total £2.64 per 10ml including VAT.
How much duty is payable on 100ml of e-liquid?
At the fixed rate used here, 100ml produces £22.00 duty before VAT, £4.40 VAT and a £26.40 total including VAT.
How much duty is payable on 1 litre of e-liquid?
At the fixed rate used here, 1 litre produces £220.00 duty before VAT, £44.00 VAT and a £264.00 total including VAT.