Lisbon, 23.10.2023. – The Portuguese government presented its 2024 state budget proposal, which includes several excise tax increases on e-liquids. Nicotine-containing e-liquids will have their excise tax rate increased by 4% up to €0.351/ml, while nicotine-free e-liquids will be subject to a €0.175/ml excise tax. The approval will negatively impact Portugal’s efforts to curb smoking by discouraging vaping as an option to switch.

Alberto Gómez Hernández, Community Manager of the World Vapers’ Alliance, commented:

“Increasing the taxation of e-liquids in such a way will make vaping a less attractive option to consume nicotine and prevent low- and middle-income groups from accessing the products. It risks pushing vapers back to smoking and preventing smokers from switching due to affordability reasons. Portugal should follow the steps of countries that are successfully reducing smoking rates by encouraging smokers to switch, such as the United Kingdom and Sweden, instead, Portugal has the highest excise tax rate on vaping products in the EU.”

In addition, nicotine-containing and nicotine-free e-liquids will be subject to a minimum tax corresponding to 25% and 12,5% of the tax applicable to traditional cigarettes, respectively.

“Vaping is 95% less harmful than smoking and should be treated as such. The Portuguese government should follow a risk-based approach to the taxation of e-liquids. Since the risk of vaping is 95% lower, taxes should be 95% lower too.” added Gómez Hernández.

“If Portugal wants to meet the goals proposed in its National Plan Against Cancer and the European Cancer Plan, it needs to keep alternatives to smoking available and affordable. Sweden is becoming the first smoke-free country in the world this year, while Portugal is taking decisions in the opposite direction.”concluded Gómez Hernández.

World Vapers’ Alliance calls on the Portuguese government to follow a risk-based approach towards the taxation of e-liquids to incentivize smokers to switch.