Israel
LegalOnline Sales
Allowed
Offline Sales
Allowed
Legal Age
18+
Ban Scope
None
Allowed Product Types
Pod SystemDisposableRefillable
Purchase Channels
Convenience StoreSupermarketSpecialty StoreOnline
Required Certifications
Tax bureau license
Complete Policy Details
Latest Developments
1. Comprehensive tax and regulatory reform in 2026: The Israeli government has abolished the 1960 Tobacco Regulations and replaced them with the Supervision of Smoking Products for Tax Purposes Law (5775-2026) through Chapter 12 of the Economic Policy Law for Budget Year 2026, with the aim of establishing a licensing and regulatory system covering the entire industry chain.
2. New tax system and all black appearance requirements: Legislation requires electronic cigarette devices and their cartridges to be all black, and mandatory labeling of capacity information on products and their packaging. This new regulation aims to be linked to tax inspections to address the issue of "rarely actually collecting" electronic cigarette purchase taxes in the past.
3. Image Health Warning: The Israeli parliament approved a landmark bill in 2025, becoming the second country in the world after South Korea to mandate the printing of image health warnings on electronic cigarette packaging.
4. The ban on disposable electronic cigarettes is under consideration: According to media reports in April 2026, the Director General of the Israeli Ministry of Health is studying the possibility of banning or restricting the sale of disposable electronic cigarettes
Policy Trends
1. Full industry chain licensing and regulation: The 2026 reform requires all supply chain participants, from importers, manufacturers to retailers, to register with the tax bureau and obtain operating licenses. Manufacturers must obtain a license, establish a digital declaration system, and report production, sales, and inventory data on a monthly basis.
2. Taste ban and age increase are still under discussion: measures such as taxing e-cigarettes, banning the addition of flavors, and raising the sales age to 21 have been discussed since 2023, but have not yet been finally legislated. Currently, Israel still allows the sale of flavored electronic cigarettes.
3. Promote image warnings and unified packaging: Image health warnings have been legislated and the "uniformity" requirements for packaging are being promoted to comply with tax regulations.
Taxation
Consumption tax on electronic cigarette devices: 30 shekels (approximately $9) per unit. The Cabinet approved this new tax on December 5, 2025.
Consumption tax on e-liquid: significantly reduced from 20 shekels per milliliter to 1 shekel per milliliter (approximately 0.3 US dollars).
Value added tax (VAT): The standard tax rate is 18%, and the VAT exemption policy for electronic cigarettes in Eilat region will be cancelled.
Additional consumption tax on tobacco substitutes: Tobacco substitutes (such as heated cigarettes) are subject to a consumption tax of 350 shekels per kilogram, plus a 4% tariff.
The import tax exemption limit for personal use items has been increased to $130 (excluding tobacco and alcohol).
Sales Channel Restrictions
Omnichannel retail: Products can be sold in general retail stores, including convenience stores and supermarkets.
Online sales allow: Selling electronic cigarettes online is legal.
Prohibition of vending machine sales.
Full supply chain license: Starting from 2026, importers, manufacturers, wholesalers, and retailers must register with the tax bureau and obtain a business license. Manufacturers must obtain a production license.
Education and Warning: Relevant regulations (5785-2025) impose restrictions on product marketing and display details, and businesses must comply with more detailed marketing restriction rules to protect young people
Age Restrictions
18+
Product Specifications
Upper limit of nicotine concentration: 20 mg/mL. The existing source (GSHR) was mistakenly reported as 2mg/ml, and the TPD standard should be used as the standard.
Appearance of electronic cigarette devices: All electronic cigarette devices and cartridges must be black, and legislation requires that 'no one shall manufacture, market, or store non black electronic cigarettes and cartridges for sale'.
Capacity labeling: Electronic cigarettes, cartridges, refills, and their packaging must clearly label the capacity.
Prohibited ingredients: Vitamin, caffeine, taurine and other additives that provide health benefits or are related to energy are prohibited; Additives with coloring properties are prohibited.
Hardware Requirements
Battery safety: Batteries in electronic cigarette devices must comply with the IEC 62133-2 international standard.
Appearance color: It must be uniform black as a compliance certificate for tax payment.
Child safety and tamper proof: All container packaging must be child resistant and tamper proof.
Leak proof mechanism: The product should have a leak proof refilling mechanism.
Packaging Requirements
Image Health Warning: The Israeli Council has approved the printing of image health warnings on all tobacco and electronic cigarette product packaging, which will take effect on August 2, 2026. Israel has become the second country after South Korea to implement this requirement for electronic cigarettes.
Text warning: The image warning will be accompanied by the original legal text warning, displaying pictures of the hazards of smoking and second-hand smoke.
Unified packaging: We are promoting the Plain Packaging standard, which requires packaging to be uniformly black and include standardized health warnings.
Capacity labeling: The capacity must be clearly labeled on the product and outer packaging.
Child safety and tamper proof
Advertising Restrictions
Completely ban all media advertisements
Sales points can only display textual parameters (without images)
Notification Requirements
Notice before product launch: Manufacturers must notify the Ministry of Health of product information before launch. This requirement also applies to electronic cigarettes.
Full chain license: Starting from 2026, all participants in the industrial chain must register with the tax bureau and obtain a business license, and manufacturers must obtain a production license and establish a digital declaration system.
Product registration: Products must be registered with the Ministry of Health and comply with new regulations such as TPD standards and image health warnings
Policy Documents
The Supervision of Smoking Products for Tax Purposes Law (5775-2026): replaces the Tobacco Regulations of 1960 and is the core law for regulating electronic cigarettes.
The Law on Prohibition of Advertising and Restriction of Marketing of Tobacco and Smoking Products, 5743-1983, as revised by Law No. 5782-2022 of 2022 and the Economic Policy Law of 2026.
Regulations on Prohibiting Advertising and Restricting the Marketing of Tobacco and Smoking Products (Health Warning), 5785-2025, WTO Notification in May 2025, effective from August 2, 2026.
The Economic Policy Law for Budget Year 2026 (5786-2026) is a government bill that includes tax and regulatory reform plans
Competent Authorities
1 Ministry of Health
2 Knesset Economic Affairs Committee
3 Ministry of Finance
Policy Details
1. Comprehensive tax and regulatory reform in 2026: The Israeli government has abolished the 1960 Tobacco Regulations and replaced them with the Supervision of Smoking Products for Tax Purposes Law (5775-2026) through Chapter 12 of the Economic Policy Law for Budget Year 2026, with the aim of establishing a licensing and regulatory system covering the entire industry chain.
2. New tax system and all black appearance requirements: Legislation requires electronic cigarette devices and their cartridges to be all black, and mandatory labeling of capacity information on products and their packaging. This new regulation aims to be linked to tax inspections to address the issue of "rarely actually collecting" electronic cigarette purchase taxes in the past.
3. Image Health Warning: The Israeli parliament approved a landmark bill in 2025, becoming the second country in the world after South Korea to mandate the printing of image health warnings on electronic cigarette packaging.
4. The ban on disposable electronic cigarettes is under consideration: According to media reports in April 2026, the Director General of the Israeli Ministry of Health is studying the possibility of banning or restricting the sale of disposable electronic cigarettes
1. Full industry chain licensing and regulation: The 2026 reform requires all supply chain participants, from importers, manufacturers to retailers, to register with the tax bureau and obtain operating licenses. Manufacturers must obtain a license, establish a digital declaration system, and report production, sales, and inventory data on a monthly basis.
2. Taste ban and age increase are still under discussion: measures such as taxing e-cigarettes, banning the addition of flavors, and raising the sales age to 21 have been discussed since 2023, but have not yet been finally legislated. Currently, Israel still allows the sale of flavored electronic cigarettes.
3. Promote image warnings and unified packaging: Image health warnings have been legislated and the "uniformity" requirements for packaging are being promoted to comply with tax regulations.
Last Updated: 2026-10