Excise Duties in Portugal: what they are and how they affect trade

Excise Duties (IEC) are taxes applied to sensitive goods. Learn how they affect alcohol, sugar, fuels and tobacco in Portugal.

Excise duties (IEC) are taxes applied to specific goods considered sensitive — fiscally, socially, environmentally or for health reasons. They aim to moderate consumption, correct negative externalities and generate public revenue, applied cumulatively with VAT.

Portugal has four main excise duties.

1. Alcohol duty (IABA)

Applies to alcohol and almost all alcoholic beverages.

• Beer
• Still, sparkling and fortified wines
• Spirits
• Intermediate products
• Other fermented beverages

2. Sugared beverages duty (IBNA)

Applies to soft drinks, sugared juices, energy drinks and sweetened iced teas.

3. Petroleum and energy products duty (ISP)

Applies to petrol, diesel, natural gas, LPG, mineral oils, other fossil fuels and electricity.

4. Tobacco duty (IT)

Applies to cigarettes, heated tobacco, e-cigarettes and rolling tobacco, with specific and ad valorem components.

How G-CET helps

We handle every formality so your company can produce, store, import or trade products subject to excise duties.