What is nicotine salt? Nicotine salt, or nic salt, is a form of nicotine used in e-liquid, and iBreathe describes it as giving a smoother throat hit at higher strengths. iBreathe stocks freebase (or high PG e-liquid), the traditional form, as 70PG/30VG for mouth-to-lung kits. The Tobacco and Related Products Regulations 2016 cap both at 20mg/ml.
- Nic salt suits pod systems, while iBreathe’s 70PG/30VG freebase suits mouth-to-lung (MTL) devices.
- iBreathe stocks nic salts as 50PG/50VG in 10mg and 20mg, and High PG freebase as 70PG/30VG in 6mg, 12mg and 18mg.
- UK law caps nicotine e-liquid at 20mg/ml whichever form it takes, so 20mg is a limit and not a feature of nic salt.
- Check the device maker’s guidance before changing type; this guide makes no health claims.
Nic salt vs freebase at a glance
Nic salt and freebase differ mainly in nicotine form, usual PG/VG blend and device fit. The table below compares the two types iBreathe stocks. Both share the same legal limits: 20mg/ml nicotine, 10ml refill bottles and 2ml tanks or pods.
| Feature | Nic salt | Freebase |
|---|---|---|
| Nicotine form | Nicotine salt | Traditional freebase |
| Strengths stocked | 10mg, 20mg | 6mg, 12mg, 18mg |
| PG/VG as stocked | 50PG/50VG | 70PG/30VG |
| Device fit | Pod systems | MTL devices |
| UK legal limit | 20mg/ml | 20mg/ml |
| Bottle size | 10ml | 10ml |
What is nicotine salt?
Nicotine salt, usually shortened to nic salt, is a different form of nicotine used in some e-liquids. Freebase is the other common form. iBreathe describes nic salt as giving a smoother throat hit at higher strengths and as suiting pod systems.
Two terms help here. PG/VG is the ratio of propylene glycol to vegetable glycerine, the two base liquids in e-liquid. MTL means mouth-to-lung: you draw vapour into your mouth first, then inhale.
iBreathe stocks Nicorefill, Switch2 and Elux Legend nic salts in 10mg and 20mg, as 50PG/50VG blends in 10ml bottles. Product details are on the nic salt e-liquids category page.
What is freebase e-liquid?
Freebase e-liquid uses nicotine in its traditional form, and iBreathe stocks it as 70PG/30VG. The high PG freebase e-liquids come in 10ml bottles in 6mg, 12mg and 18mg.
iBreathe’s 70PG/30VG freebase suits mouth-to-lung devices. Not every freebase is 70PG/30VG, so always read the ratio on the label.
What does salt nicotine do to your body?
Nic salt contains nicotine, as freebase does, and this guide does not cover its effects on the body or make health claims about either form. The sources cited here do not compare how the two forms act in the body, so we do not either. Both types are for adults aged 18 and over.
For evidence on nicotine vaping in England, read the Office for Health Improvement and Disparities report Nicotine vaping in England: 2022 evidence update. Advertising rules matter too: CAP Code section 22 restricts health claims about e-cigarettes, so iBreathe keeps product information factual.
Which is better: nic salt or freebase for your device?
Neither type is better outright, because the device and the strength decide the match. If you prefer a stronger throat hit, choose freebase/high PG e-liquids. If you prefer a smoother throat hit, choose nic salts. Check the device maker’s guidance first, then the strength printed on the bottle.
Which suits pod kits and MTL devices?
Nic salt suits pod systems, according to iBreathe’s product information. Elux Legend nic salt is a 50PG/50VG blend that its product copy says is intended for low-wattage MTL devices and pod systems. Freebase 70PG/30VG suits MTL devices. Refillable pod kits vary, so check the maker’s advice on which type to use.
How do nic salt and freebase strengths compare?
Nic salt is stocked at 10mg and 20mg, while iBreathe High PG freebase is stocked at 6mg, 12mg and 18mg (a few also offer 0mg and 3mg).
- Nic salt (Nicorefill, Switch2, Elux Legend): 10mg/ml or 20mg/ml.
- Freebase (iBreathe High PG): 6mg/ml, 12mg/ml or 18mg/ml.
- Legal cap for all nicotine e-liquid: 20mg/ml under the Tobacco and Related Products Regulations 2016.
iBreathe describes nic salt as giving a smoother throat hit at higher strengths. The 20mg/ml figure is a legal cap, not a recommendation. If you are unsure, follow the guidance on the product page, and see our iBreathe e-liquid FAQs for more on formats and strengths.
Can you switch between nic salt and freebase?
Switching between nic salt and freebase means changing the e-liquid, and the device maker’s guidance decides whether your kit suits the new type. The legal limits stay the same: 10ml bottles and 2ml tanks or pods.
Read the strength on the new bottle instead of assuming the numbers match. For the steps, see how to refill your vape. The MHRA guidance on e-cigarettes says vapes sold in the UK must be notified to the MHRA, so check its notified-product list before treating any product as compliant. HMRC’s Vaping Products Duty announcement says all vaping stock must carry a duty stamp by 1 April 2027.
Frequently asked questions
Is nic salt stronger than freebase?
No, not by the strength on the label. Both types are capped at 20mg/ml under the Tobacco and Related Products Regulations 2016, and a bottle states its mg/ml in the same way. iBreathe describes nic salt as giving a smoother throat hit at higher strengths.
Is 20mg nic salt the highest strength you can buy in the UK?
Yes, 20mg/ml is the highest nicotine strength allowed in UK e-liquid. The Tobacco and Related Products Regulations 2016 set that limit for all nicotine e-liquid, so it applies to freebase as well as nic salt. iBreathe’s freebase High PG range is stocked at 6mg, 12mg and 18mg.
Can I use nic salt in a refillable tank?
Check your device guidance first, because refillable devices vary. iBreathe’s product information says nic salt suits pod systems, and Elux Legend nic salt is described as intended for low-wattage MTL devices and pod systems. Whatever you use, UK tanks and pods are capped at 2ml and refill bottles at 10ml.
What does PG/VG mean on an e-liquid bottle?
PG/VG is the ratio of propylene glycol to vegetable glycerine, the two base liquids in e-liquid. A 70PG/30VG bottle is 70 parts PG to 30 parts VG, and a 50PG/50VG bottle is an even split. iBreathe stocks High PG freebase as 70PG/30VG and nic salts from Nicorefill, Switch2 and Elux Legend as 50PG/50VG.
Is nic salt legal in the UK?
Yes, nic salt e-liquid can be sold in the UK if it meets the Tobacco and Related Products Regulations 2016 limits and is notified to the MHRA. Those limits include 20mg/ml nicotine and 10ml refill bottles. From 1 April 2027, it must also carry a duty stamp.
Verdict: which nicotine type should you choose?
Choose nic salt for pod systems and freebase 70PG/30VG for MTL devices, then confirm with the device maker’s guidance. iBreathe products are for adults aged 18 and over, and orders may be subject to age verification checks. Browse our e-liquid range to compare nic salt and freebase options.




