Portugal to tax nicotine pouches from 2026 — €0.065 per gram

What changed

Portugal's 2026 State Budget (Orçamento do Estado 2026) brings nicotine pouches into the country's Special Consumption Tax — the Imposto Especial de Consumo (IEC). A new Article 104-D is added to the tobacco chapter of the Excise Code, so pouches are taxed alongside other tobacco and nicotine products for the first time.

The rate

Nicotine pouches are taxed under the tobacco tax at €0.065 per gram of net weight. Fractional pack weights are rounded to the nearest whole gram (0.5 g and above rounds up, otherwise down). For a typical can, that adds a few tens of cents of tax per unit before VAT and margin.

Which products are covered

The definition targets "a product containing natural nicotine, individually packaged in sachets or other unit devices, containing up to 12 mg of nicotine and no form of tobacco, intended to be placed in the oral cavity, releasing nicotine absorbed by the mucosa." In other words: tobacco-free oral nicotine pouches — the standard pouch product.

When it takes effect

The measure sits in the 2026 State Budget, so it applies from 2026 once the budget is in force. Treat it as a confirmed change to plan for, and check the exact commencement date and any transitional rules with the Portuguese tax authority (Autoridade Tributária) before you commit prices.

What pouch brands should do

• Re-price for Portugal: build €0.065/g of net weight into your Portuguese landed cost and retail price.
• Confirm your excise obligations: as a tobacco-tax product, pouches will follow IEC declaration and payment rules — coordinate with your importer of record.
• Label stays the same on this point: the excise is a tax measure, not a new label element — your Portuguese label still needs the mandatory warning, ingredients, UFI, age mark and importer details. Run a label check to confirm nothing else is missing.