Portugal:Â The Ministry of FinanceÂ
has submitted the 2024 State Budget to Parliament. It introduces an excise tax on nicotine-free e-liquids of €0.175 per ml and increases the tax on nicotine-containing e-liquids from €0.336 to €0.351 per ml. The budget is subject to parliamentary approval. According to the
Ministry of Finance’s report, the taxation of nicotine-free e-liquids is due to the “exponential growth in consumption of these products in Portugal, constituting, on the one hand, a gateway for new consumers into smoking habits and, on the other hand, a risk to public health due to the lack of control over these products”. If approved, the budget will enter into force on 1st January 2024.