Portugal's 2026 budget: Nicotine bags will be taxed at 6.5 euro cents per gram in the first year.

According to PÚBLICO, the Portuguese government, in its 2026 National Budget Proposal (OE 2026), will include nicotine bags in the list of tobacco and nicotine products subject to a Special Excise Tax (IEC). This will be implemented by adding Article 104.º-D to the Special Excise Tax Code (which, along with fuels, alcohol , and sugary drinks, falls under the IEC system).

The 2026 national budget proposal stipulates that the tax levied on nicotine bags will be in a specific form, with the tax unit being grams. It specifies that in the first fiscal year in which this tax is included, the tax rate will be €0.065 per gram (6.5 euro cents per gram). For ease of collection, the text clearly outlines rounding rules: if the weight of a single package is a decimal, it will be rounded up if the first decimal is ≥5, and rounded down to the nearest whole number if it is <5.

In order to draft IEC regulations, the proposal classifies as follows: " containing natural nicotine, individually packaged in pouches or other units, each unit containing a maximum of 12 mg of nicotine, free of any form of tobacco, intended for placement in the oral cavity to release nicotine and be absorbed by the mucous membranes."

Nicotine pouches and tobacco pouches are gaining popularity in the European market, especially among younger consumers – including Portugal. However, according to PÚBLICO , the Portuguese National Agency for Medicines and Health Products (Infarmed) has not yet officially approved the introduction of such products. Nicotine pouches and tobacco pouches have attracted the attention of experts and the World Health Organization.

By including nicotine bags in the IEC, the government believes that the sale of the product in the Portuguese market will not be banned.

Source: https://www.publico.pt/2025/10/09/economia/noticia/bolsas-nicotina-passam-pagar-imposto-2026-2150188

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