There is little to report from Portugal since the last edition except that the sugar tax increased by 10% in 2024 and the tax on vape juice now applies to zero-nicotine versions.

Since 2017, Portugal has had a slightly complicated four tier system of sugary beverage taxation ranging from €0.01 per litre for drinks with less than 25g of sugar to €0.21 per litre for drinks with more than 80g of sugar. The top rate is now €0.2318. Unlike most of the European countries which tax soft drinks, it exempts zero-sugar products.

Portugal’s tax on e-cigarette fluid was reduced from an outrageous €0.60 per millilitre in January 2017 and currently stands at a still high €0.30 per millilitre, adding €3.00 to the price of a standard bottle. Cross-border sales are banned and vaping is banned wherever smoking is banned

Portugal’s smoking ban has been gradually tightened up over the years, but it is still liberal when compared to the likes of the UK and Romania. Smoking in cafes, restaurants, bars and nightclubs is generally banned, but the owner may choose to provide a smoking room so long as it is at least 100 square metres in size and separated from the non-smoking area by at least four square metres. Smoking is illegal in places where children congregate, including outdoor spaces such as playgrounds. Smokers who flout the law can be fined up to €750 and establishments which permit illegal smoking can be fined up to €250,000.

Tobacco duty has been edging up in Portugal and it is now in the bottom half of the table for affordability. Tobacco can only be promoted at point of sale but there is no display ban, no vending machine ban and no plain packaging.

Alcohol can be sold in shops between 8am and midnight and there are no national restrictions on opening hours in bars and restaurants, although there has been a tendency towards greater regulation in some municipalities. Taxes on beer and spirits are about average for an EU member state and there is no wine duty. Alcohol can only be advertised on TV and radio after 10.30pm and sponsorship is heavily restricted.

With thanks to Instituto +Liberdade