Is Electronic Vaping Taxed at 0 Ni in Portugal?

In Portugal, vaping is treated the same way as smoking and is regulated in accordance with the EU Tobacco Products Directive

A piece of news today has attracted attention. Portugal will impose a tax of 0% on e-cigarettes starting in 2024.

According to, the 2024 national budget proposed by the Portuguese government is expected to increase tobacco taxes, with a total expected revenue of 170 million euros. Among them, the expansion of taxes on nicotine-free electronic atomization has attracted widespread attention. It noted that it also wants to “punish” lower-priced products. The decision also includes a tax on nicotine-free vaping products, because the consumption of these products has increased sharply in Portugal and may become a “gateway” for new vapers to adopt the habit. ”, and because these products cannot be effectively controlled, there is a risk to public health.

Portugal’s move from price tax to nicotine content tax could be a big change.

Because in the past, tobacco taxes were determined based on tobacco prices, and higher-priced products paid more taxes. But the new rules instead base the tax burden on the amount of nicotine in each product.

Nicotine vapes (e-cigarettes) are legal in Portugal and there are 8,300 vapers in the country, giving an adult vaping prevalence of 0.09%. Portugal is clamping down on cigarettes and vaping. A new bill will ban smoking in outdoor spaces next to public buildings such as schools

(Portuguese tax collection)

Whenever a new tax is imposed, it will likely cause market prices to rise. For example, after Portugal’s decision, according to this new tax rate, the price of a pack of cigarettes may increase by 30 to 40 euro cents by 2024. As for the cigarillos, since they are cheaper (sale for about 2.50/3 euros), the tax change could double their price. As for e-cigarettes with flavored e-liquids, the current tax rate is 12.5%. If the liquid contains nicotine, the tax rate will increase to 25%.

For atomized e-cigarettes, the current tax rate is 50%.

From this point of view, the current tax rate for flavored e-atomizers in Portugal is 12.5%. After the tax increase next year, if the liquid contains nicotine, the tax rate will reach 25%, which is significantly higher.

Not only that, Portugal is also expected to ban vaping containing menthol and other flavorings in 2024. But the bill is still in progress. The executive branch’s proposal for a ban was approved by the Council of Ministers in May this year and was unanimously approved by Parliament on September 29. But a final vote still needs to be taken. And since the legislative process in the Republic’s Parliament is still ongoing, the ban on the sale of flavored heated tobacco is likely to not actually come into effect until 2024, although the diploma shows a deadline of October 23, 2023. Portugal

has such a ban based on EU rules, because “in accordance with Commission Delegated Directive (EU) 2022/2100 of June 29, 2022, new regulations will apply on October 23, 2023 for any unique flavor throughout the EU ( including menthol flavor) takes effect,” the ministry explained. When the Portuguese Ministry of Health approved the proposed law in May this year.

Including the requirements on the packaging.

Portugal, with a population of more than 10 million, is located in the south of Europe, close to the Atlantic Ocean. The proportion of local smokers is 30%. Tobacco consumption is relatively strong, but this country is also encouraging substitution, and the rapid development of new alternative tobacco such as electronic atomization.

At present, it seems that Portugal is also strengthening the management of electronic cigarettes, including taxing electronic cigarettes, which also includes nicotine-containing and nicotine-free products. At present, countries including Ireland have started to tax e-cigarettes in their new national budgets. Perhaps this is already a trend.

The electronic atomization market in Southern Europe is developing rapidly. Tuoke’s special issue on market channels in Spain and Portugal is being prepared to be launched. If you want to cooperate, please contact us for consultation.

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