Nic Salts vs Freebase Nicotine: Formulation, Strengths and Device Compatibility

Oct 03, 2026Vicky Stubbs

Freebase is nicotine in its base form, while nic salt combines freebase nicotine with a mild acid that lowers the formulation's pH. In the Dinner Lady UK range, freebase e-liquids come in 3mg, 6mg, 12mg and 18mg strengths, while nicotine salts come in 5mg, 10mg and 20mg.

What is freebase nicotine?

Freebase is nicotine in its unprotonated, or base, form. It was the original form used in e-liquids.

The term describes nicotine chemistry. It does not mean that the liquid must have a particular PG/VG ratio or be intended for a particular device.

Dinner Lady's standard freebase e-liquids are 50:50 PG/VG in 10ml bottles, listed in four strengths:

  • 3mg/ml

  • 6mg/ml

  • 12mg/ml

  • 18mg/ml

These are formulated for compatible low-wattage pod systems, pen devices and refillable mouth-to-lung kits. Not every flavour is available in every strength, so check the individual product page.

What is nicotine salt?

Nicotine salts are formed by combining nicotine with a mild acid, changing the proportion of nicotine in its protonated form.

The acids used are typically benzoic or salicylic acid. The exact acid and its amount depend on the individual formulation, so "nic salt" describes the chemistry rather than establishing the specification of any one product.

Dinner Lady's standard nicotine salt liquids are 50:50 PG/VG in 10ml bottles, listed in three strengths:

  • 5mg/ml

  • 10mg/ml

  • 20mg/ml

Both nicotine salts and freebase e-liquids are subject to the UK maximum of 20mg/ml. The limit is not exclusive to nicotine salts, though 20mg/ml is the highest concentration listed in the Dinner Lady range and is offered as a nicotine salt.

"Salt nic" is another name for nicotine salt e-liquid, used more commonly in US terminology. This guide uses "nic salt" and "nicotine salt".

Our nicotine salts range lists each product's formulation and available strengths.

What is the difference between nic salts and freebase?

The defining difference is nicotine chemistry. Bottle size, nicotine concentration, PG/VG ratio and device compatibility are separate specifications, and in the standard Dinner Lady range several of them are identical across both formats.

Feature

Freebase nicotine

Nicotine salt

Nicotine form

Nicotine in its base form

Nicotine combined with an acid to form a salt

Acid used

No added acid used to create a nicotine salt

Typically benzoic or salicylic acid; varies by formulation

pH

Higher than the corresponding nicotine salt formulation

Lowered by the added acid

Listed strengths (mg/ml)

3, 6, 12 and 18

5, 10 and 20

PG/VG ratio in the standard Dinner Lady range

50:50

50:50

Bottle size

10ml for nicotine-containing liquids

10ml

Intended hardware

Low-wattage pod systems, pen devices and refillable MTL kits

Low-wattage pod systems, pen devices and refillable MTL kits

Within the standard Dinner Lady range, the nicotine form does not point to a different category of hardware. Both are 50:50 liquids made for the same type of low-power device. The practical differences are the chemistry and the strengths each range lists.

Do nic salts and freebase use different PG/VG ratios?

They can use the same ratio. Nicotine form and PG/VG ratio describe different parts of the formulation, and Dinner Lady's standard nic salt and freebase ranges are both 50:50.

A 50:50 PG/VG label means equal proportions of the two base liquids. Freebase nicotine should not be treated as another name for high-VG or sub-ohm e-liquid; it appears in 50:50 liquids and in separate higher-VG formats.

Dinner Lady's higher-VG formats are a distinct category. Shortfills are nicotine-free when sold and supplied in larger bottles, which is a different format from a premixed nicotine-containing e-liquid. The ratio should be checked for each individual product.

Our PG and VG explained guide covers the base ingredients and how to read the ratio, including why the order of the two numbers varies between brands.

Which nicotine strengths does Dinner Lady list?

The table below summarises nicotine-containing strengths listed across the standard freebase and nic salt ranges, alongside the nicotine-free shortfill format. Not every flavour has every option.

The unit mg/ml means milligrams of nicotine per millilitre of liquid. A 10mg/ml label on a 10ml bottle therefore describes a concentration of 10mg/ml and 100mg of nicotine in the full bottle. Concentration describes what is in the liquid; it is not a measure of what is absorbed during use.

Dinner Lady format

Listed strengths (mg/ml)

Highest listed concentration

UK bottle format

Standard 50:50 freebase

3, 6, 12 and 18

18mg/ml

10ml

Standard 50:50 nicotine salt

5, 10 and 20

20mg/ml

10ml

Bar Salts

10 and 20; 5 in selected products

20mg/ml

10ml

Nicotine-free shortfills

0mg/ml as supplied

No nicotine when sold

50ml and 100ml fills

Range listings can change, so use the individual bottle and product page as the reference.

The 10ml limit applies to nicotine-containing refill containers, which is why nicotine-free shortfills can be sold in larger bottles. Our Dinner Lady e-liquids range guide explains the different formats.

The full UK requirements, including notification, packaging and labelling rules, are set out in the MHRA e-cigarette and vape products guidance hub.

Which format suits your device?

Compatibility depends on the complete liquid specification, including nicotine concentration and PG/VG ratio, together with the device and coil instructions.

Dinner Lady's standard freebase and nicotine salt e-liquids are both 50:50 and are formulated for the same device categories:

  • Low-wattage refillable pod systems

  • Compatible pen devices

  • Refillable mouth-to-lung kits

For a refillable device, check:

  • The liquid ratios and nicotine concentrations permitted by the manufacturer

  • The exact coil or pod model and its recommended power range

  • Whether the device accepts bottled e-liquid or only sealed prefilled pods

A 50:50 label is not a universal compatibility guarantee. Follow the specifications for the complete setup.

Higher-power devices may require higher-VG liquids, though "sub-ohm" simply refers to a coil resistance below one ohm. The term does not, on its own, establish a suitable formulation or nicotine strength.

Sealed prefilled pods accept neither bottled nic salt nor bottled freebase e-liquid. They arrive with e-liquid already inside and are replaced as a complete sealed unit.

The guide to e-liquid ratios for MTL and sub-ohm vaping explains the relationship between liquid viscosity, device power and coil resistance in more detail.

What are Bar Salts?

Bar Salts are a named Dinner Lady nicotine salt range rather than a separate chemical form of nicotine.

The listed Bar Salts bottles use a 50:50 PG/VG ratio in a 10ml format, available in 10mg and 20mg with a 5mg option on selected products. They contain higher concentrations of flavourings and sweeteners than the standard nic salt range.

Bottled Bar Salts are for compatible refillable hardware. They must not be poured into sealed prefilled pods. Our 10ml nic salt e-liquid guide covers the range and its compatibility in more detail.

Are nic salts and freebase taxed differently?

No. Vaping Products Duty uses the same volume-based rate for both nicotine forms.

The duty starts on 1 October 2026 at £2.20 per 10ml, and applies to nicotine-free vaping liquid as well. Eligible stock produced or imported before that date can remain on sale unstamped until 31 March 2027.

Our UK vape tax guide explains the duty, the key dates and the stamp requirements in full. HMRC publishes the official position in its Vaping Products Duty guidance.

Frequently asked questions

What is the difference between nic salt and freebase?

Freebase is nicotine in its base form. Nic salt is nicotine combined with a mild acid, usually benzoic or salicylic acid, which lowers the formulation's pH. In the standard Dinner Lady range, both use a 50:50 PG/VG ratio and suit the same low-wattage hardware, but they list different sets of nicotine strengths.

What is freebase nicotine?

Freebase nicotine is nicotine in its unprotonated base form, and was the original nicotine format used in e-liquids. Dinner Lady's standard freebase liquids are 50:50 PG/VG in 10ml bottles, listed in 3mg, 6mg, 12mg and 18mg strengths, for compatible low-wattage pod systems, pen devices and refillable mouth-to-lung kits.

What is nic salt?

Nic salt, or nicotine salt, is nicotine combined with a mild acid such as benzoic or salicylic acid, which changes the proportion of nicotine in its protonated form. Dinner Lady nicotine salts are 50:50 PG/VG in 10ml bottles, listed in the UK in 5mg, 10mg and 20mg strengths.

Is salt nic the same as nic salt?

Yes. Both terms describe nicotine salt e-liquid. "Salt nic" is used more commonly in US terminology, while UK retailers and product labels generally use "nic salt" or "nicotine salt". This guide uses the UK terms when describing Dinner Lady products and UK regulations.

Which is stronger, nic salt or freebase?

Compare the labelled concentration in mg/ml. At the same mg/ml, equal volumes contain the same mass of nicotine whether it is supplied as a salt or as freebase. In the Dinner Lady range, freebase is listed up to 18mg/ml and nicotine salts up to 20mg/ml, which matches the UK maximum.

Can you use nic salts in any device?

No. Check the liquid, pod and coil specifications before filling. Dinner Lady's 50:50 nic salts are formulated for compatible low-wattage pod systems, pen devices and refillable mouth-to-lung kits. Higher-power devices may require a different ratio, and a sealed prefilled pod does not accept bottled e-liquid of any kind.

What is the maximum nicotine strength in the UK?

For consumer e-liquids covered by the UK product rules, the maximum is 20mg/ml. Nicotine-containing refill containers are limited to 10ml and e-cigarette tanks to 2ml. These limits apply regardless of whether the nicotine is supplied in salt or freebase form.

Do nic salts and freebase use the same PG/VG ratio?

They can. The nicotine form does not determine the PG/VG ratio, and Dinner Lady's standard nicotine salt and freebase ranges are both 50:50. Freebase nicotine also appears in separate higher-VG formats intended for compatible sub-ohm and higher-power devices. Read both specifications on the product label.


This article is for existing adult smokers and existing adult vapers aged 18 or over in the UK. Nicotine-containing e-liquids contain nicotine, which is a highly addictive substance.

Nicotine Salts

Nicotine salt e-liquids combine nicotine with a mild acid and are available in 5mg, 10mg and 20mg strengths in the Dinner Lady range.
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Nicotine Salts

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