Poland became a Party to the WHO Framework Convention on Tobacco Control on December 14, 2006. The tobacco industry received a tax delay on e-cigarette liquids in 2020. The delay in introducing the tax coincided with the presidential election.

Innovative tobacco products such as heated tobacco in Poland have preferential tax conditions compared to traditional products. The minimum excise duty due for a pack of 20 cigarettes is approximately PLN 9.09, while the innovative products is about PLN 1.80, a difference of PLN 7.20.