MANILA, Philippines — Public health advocates are urging Congress to impose an excise tax of at least ₱80 on vapor products, arguing that making vapes more expensive could help discourage young Filipinos from starting or continuing nicotine use.
The proposal comes as lawmakers examine several competing measures to overhaul the country’s excise-tax system for electronic cigarettes, heated tobacco products and other nicotine products.
The Healthy Philippines Alliance (HPA), with HealthJustice as its convener, said the proposed ₱72.93 unified tax rate for 2027—recommended by the Department of Finance (DOF) and Department of Health (DOH)—does not go far enough to reduce youth access to vaping products.
HPA lead convener and former Health Secretary Dr. Jaime Galvez Tan argued that vaping should not be treated as harmless, warning of potential long-term health consequences and future costs to the healthcare system.
Why advocates want the tax higher
Health groups say price is an important tool in preventing young people from accessing addictive nicotine products.
The call for an ₱80 tax comes amid a broader debate in Congress over whether the country’s existing tax structure is effectively discouraging vaping—or unintentionally creating incentives for cheaper products and tax avoidance.
The Youth for Health Coalition earlier backed the DOF’s proposed ₱72.93-per-milliliter unified rate for salt nicotine and freebase nicotine products. It argued that different tax rates can encourage consumers to shift toward cheaper alternatives instead of reducing nicotine consumption.
The debate is particularly significant because the current tax system treats different nicotine formulations differently.
According to GMA News, under the 2026 structure cited by consumer groups, a 10-milliliter nicotine-salt product is subject to about ₱602 in excise tax, while a comparable freebase product is taxed at about ₱69.46. Consumer groups said the large gap could create opportunities for misdeclaration and tax evasion.
Congress considers competing vape-tax proposals
The ₱80 proposal is not yet law.
Congress is currently considering several competing approaches to reforming vape taxation.
The House Committee on Ways and Means has been studying proposals that would establish a more uniform tax treatment for nicotine products. One proposal would harmonize the taxation of salt nicotine and freebase nicotine, while other measures seek different rates or structures.
The Department of Finance’s broader tax-reform proposal calls for a ₱72.93 rate beginning in 2027, alongside a ₱150-per-device tax for vapor, heated-tobacco and novel-tobacco devices. The proposed rates would then be indexed upward by 5% annually beginning in 2028.
Some lawmakers, however, are proposing substantially lower rates.
BusinessMirror reported that one House measure would set a ₱15-per-milliliter rate in 2027, followed by annual increases, while other proposals seek unified rates at different levels.
HealthJustice has opposed proposals to reduce the tax to as little as ₱15 per milliliter, warning that cheaper nicotine products could become more accessible to young people.
Youth vaping remains a major concern
The push for higher taxes is rooted in concerns about the increasing exposure of Filipino youth to vaping.
A study using data from the 2019 Global Youth Tobacco Survey found that 14.1% of Filipino students aged 13 to 15 were current e-cigarette users, while 24.6% had tried e-cigarettes at least once.
More recent government data cited during House tax discussions point to a broader increase in nicotine use. House Ways and Means Chairperson Miro Quimbo said preliminary findings from the 2024 Global Youth Tobacco Survey showed current tobacco use among Filipino youth rising to 16.2% in 2024, from 12.5% in 2019.
Earlier in 2026, health and child-rights advocates also backed DOH Secretary Teodoro Herbosa’s call for stronger restrictions, including raising the minimum purchasing age for nicotine products from 18 to 25 and increasing taxes.
What Philippine law currently says
Under Republic Act No. 11900, the minimum legal age for purchasing, selling and using vaporized nicotine and non-nicotine products, their devices, and novel tobacco products is currently 18 years old.
The law also prohibits marketing that particularly appeals to minors, including the use of cartoons, anime, animated characters and youth influencers, among other restrictions.
Health advocates have nevertheless argued that existing regulations have not been sufficient to prevent young people from accessing nicotine products.
Some groups have gone beyond taxation and called for a comprehensive ban on vapes. In February, health advocates cited several Southeast Asian countries that have adopted comprehensive bans and argued that the Philippines could pursue a similar approach.
The bigger issue: tax revenue vs. public health
The debate is no longer simply about whether vapes should be taxed.
Lawmakers are also weighing how tax rates could affect youth consumption, government revenue, legitimate businesses and the illicit market.
House officials have emphasized that a new tax system should be high enough to discourage nicotine use—particularly among young people—without creating excessive incentives for smuggling and illegal trade.
That leaves Congress facing competing pressures: health advocates want stronger price-based deterrents, some lawmakers favor lower or differentiated rates, and policymakers must also consider enforcement and the potential growth of illicit products.
For now, ₱80 remains a health-sector proposal, while ₱72.93 is the current DOF-backed unified rate being considered for 2027. No final ₱80 vape tax has been enacted.
And as Congress weighs the competing proposals, the question that could determine the next phase of the country’s vaping crackdown is no longer simply how much Filipinos should pay in taxes—but how far lawmakers are willing to go to keep nicotine products out of the hands of young people.
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