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Portugal will impose taxes on nicotine bags starting from 2026

Author.

LCS

Source:

Post time:

2025-12-12

Portugal added Article 104.0-D to the CIEC Tax Law of the Special Consumption Tax Code in Proposal 37/XVI/1 for Or ç amentodo Estadopara 2026 (National Budget for 2026), which includes nicotine bags in the tax chapter. Here are the tax requirements for nicotine bags and e-liquids in Portugal.

Definition of Nicotine Bag

 

Nicotine bag refers to a product containing natural nicotine, individually packaged in a bag or other unit device, containing up to 12mg nicotine, without any form of tobacco, designed to be placed in the mouth to release nicotine absorbed by the mucosa.

 

 

Image source: Or ç amentodo Estadopara 2026 proposal from Portugal

 

 

Nicotine bag taxation standard

 

The tax unit for nicotine bags is grams, and the tax rate is 0.065 euros per gram.

◆ Note: To determine the applicable tax amount, if the weight of a single package (in grams) is a decimal, the weight should be rounded to:

a. When the first decimal digit is equal to or greater than 5, round up to the last integer;

b. When it is less than 5, round down to the nearest integer.

 

 

Image source: Or ç amentodo Estadopara 2026 proposal from Portugal

 

 

Taxation Standards for Electronic Cigarette Liquids

 

Specific taxes will be levied on the liquid in containers used for filling and replenishing electronic cigarettes, with the unit of taxation being milliliters and the tax rates as follows:

a. Nicotine containing liquid: 0.351 euros/milliliter;

b. Nicotine free liquid: 0.175 euros per milliliter.

To determine the applicable tax amount, if the volume of a single package (expressed in milliliters) is a decimal, the volume should be rounded to:

a. When the first decimal digit is equal to or greater than 5, round up to the last integer;

b. When it is less than 5, round down to the nearest integer.

For the liquid in containers of non reusable electronic cigarettes, the equivalent calculation shall be based on 0.05 milliliters of liquid per cigarette and shall not be less than:

a. For liquids containing nicotine, the minimum tobacco tax levied on cigarettes sold at a weighted average price, as stipulated in Article 103 (5), shall be 25%.

b. For nicotine free liquids, the minimum tobacco tax levied on cigarettes sold at a weighted average price, as stipulated in Article 103 (5), shall be 12.5%.

The tax levied on liquids in reusable e-liquid containers may be less than two-thirds of the amount specified in item a or b of the preceding paragraph, applicable to liquids containing or not containing nicotine.


 

 

Image source: Portuguese Law 73/2010

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