Because they may contain nicotine and because they offer an alternative smoked tobacco, as a somewhat controversial consumer product, e-cigarettes are subject to tax in some countries around the world.
It is not unheard of for some governments to overtax vaping to dissuade consumers as much as possible.
Tax on vaping products
As they are a tool for quitting smoking, some countries have chosen to apply very low tax to e-cigarettes to encourage smokers to switch.
Conversely, other countries are making a choice that seems difficult to justify: to overtax vaping products to dissuade the population. Often, these are countries that rely on money generated by tobacco sales to keep their economies afloat.