Nicotine Pouches

With the entry into force of the State Budget for 2026, the scope of Portuguese Tobacco Tax has been extended to include nicotine pouches.

Nicotine pouches are subject to Tobacco Tax calculated on a specific basis per gram, with a tax rate of EUR 0.065 per gram. For tax assessment purposes, where the weight of an individual retail pack is expressed as a decimal number, it is rounded to the nearest whole gram: amounts with a first decimal place of 5 or more are rounded up, while those below 5 are rounded down. The tax is levied on the total number of grams of product contained in each pack.

With regard to marketing requirements, retail packs of nicotine pouches must clearly indicate the total number of grams of nicotine contained in each pack.

Nicotine pouches are not subject to quantitative packaging restrictions between 1 September and 31 December of each calendar year. By contrast, other tobacco products—such as cigarettes—remain subject to quantitative limits on monthly releases for consumption. These limits are determined by applying a mark-up factor, established by order of the Minister of Finance, to the average monthly quantity of manufactured tobacco released for consumption during the preceding 12 months.

As the taxation of nicotine pouches is not harmonised at European Union level, their intra-Community movement is not subject to excise duty suspension arrangements and therefore does not require circulation under an Electronic Administrative Document (e-AD) or an Electronic Simplified Administrative Document (e-SAD), whether under duty suspension or after release for consumption.

Finally, the marketing of nicotine pouches in Portugal, as with other tobacco products, is subject to prior notification to the Tobacco Tax Division.