Tom Riddle Senior was a muggle, and according to Dumbledore he could have been affected by a love potion, just like if he were a wizard. Maybe not all potions work exactly the same to wizards and muggles, but we have at least one example.
From the Half-Blood Prince, chapter 10
"The Imperius Curse?" Harry suggested. "Or a love potion?"
Albus Dumbledore: "Very good.
Personally, I am inclined to think that she used a love potion. I am
sure it would have seemed more romantic to her, and I do not think it
would have been very difficult, some hot day, when Riddle was riding
alone, to persuade him to take a drink of water.
"Again, this is guesswork," said Dumbledore, "but I believe that
Merope, who was deeply in love with her husband, could not bear to
continue enslaving him by magical means. I believe that she made the
choice to stop giving him the potion"...