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Measures List
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Measure Name
Date when measure came into force
Rates harmonization 2012/12/31
Increase in tobacco rates 2014/01/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Imposto sobre o tabaco - IT
Tax name in English Excise duty on tobacco products
Member State PT-Portugal
Tax in force since 2000/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Excise Duties Code (CIEC), enacted by Decree Law 73/2010 of 21 June, as amended; Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Whole country.

 
Taxpayers
  • Authorised warehousekeepers, registered traders, non-registered traders, tax representatives.
  • Importers. Holders for commercial purposes.
  • Purchasers in the event of sale by a court or following administrative proceedings.
  • Individuals and corporate bodies that irregularly produce, hold, transport, or introduce in consumption, tobacco products subject to excise duty.
 
Tax object and basis of assessment

Manufactured tobacco products.

Cigarettes are chargeable with a specific duty per 1,000 cigarettes and an ad valorem duty (i.e. a percentage of their retail price). For other tobacco products, the duty is assessed as a percentage of their retail price.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Tobacco products intended for:

a) Supply under diplomatic or consular relations;

b) Recognized international organisations, as well as for their members, under the conditions and limits established by international conventions or agreements that create such institutions;

c) The forces of any State which is a member of the North Atlantic Treaty Organisation;

d) Consumption under an agreement concluded with third countries or with international organizations, if a VAT exemption is granted under such agreement;

e) Consumption on‑board, up to the limits established by the law;

f) Despatch to other MemberStates or export or similar purposes.

  • Denatured tobacco used for industrial or horticultural purposes;
  • Tobacco destroyed under the supervision of the competent authorities;
  • Tobacco exclusively intended for scientific testing and for product quality tests;
  • Tobacco recycled by the manufacturer;
  • Tobacco products intended for specific purposes (testing, exhibitions, improvement of quality).
 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 87.33 17.00 %
Cigars and Cigarillos 25.00 %
Fine cut smoking tobacco (for rolling of cigarettes) 75.00 20.00 %
Other smoking tobacco 75.00 20.00 %

Comments

The rates applicable to fine cut smoking tobacco and other smoking tobacco can't be less than €120 per kg (total);

The rates apllicable to cigarettes manufactured by small producers (with an annual output up to 500 tonnes) in the Autonomous Regions of Azores and Madeira, and consumed in the autonomous regions of Azores and Madeira are the following (rate depends on the place of cosnumption):

  • specific duty: €16.30 (Azores)/ €58.00 (Madeira) per 1,000 cigarettes;
  • ad valorem duty: 38% (Azores)/ 10% (Madeira) of the retail price.
 
Tax due date

Payment is due by the last day of the month following that in which the taxable event (i.e. importation, release for consumption) occurred.

 
Tax collector

The taxpayer must declare release for consumption or importation in the same day in which these events occur. The duty is then assessed monthly (by the 20th day of the following month) by the Tax and Customs Authority.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122ca + d214aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,431.52 EUR 0.85
2011 1,529.84 EUR 0.87
2010 1,496.06 EUR 0.83
2009 1,232.45 EUR 0.70
2008 1,281.30 EUR 0.72
2007 1,165.40 EUR 0.66
2006 1,578.80 EUR 0.95
2005 1,264.80 EUR 0.80
2004 1,220.30 EUR 0.80
2003 1,263.60 EUR 0.86
2002 1,149.50 EUR 0.81
2001 1,119.20 EUR 0.82
2000 1,077.20 EUR 0.84

Comments