In February 2026, the Portuguese Parliament will review a new legislative proposal to prohibit the establishment of tobacco or e-cigarette retailers within 500 meters of schools; Impose a special tax of € 0.065/gram on nicotine pouches; Expand graphic and textual health warnings to all heated tobacco products before filling packaging. Starting from 2026, Portugal will include nicotine bags in the Special Consumption Tax (IEC) taxation list, with a first year tax rate of 6.5 cents per gram. Nicotine bags are defined as products containing natural nicotine up to 12 milligrams, free of tobacco, and absorbed through the oral mucosa. 3. The disposable electronic cigarette market is almost non-existent, with authorities prohibiting the production, sale, and distribution of electronic cigarettes, and strict restrictions on smoking (including electronic cigarettes) in public places. Portugal treats e-cigarettes equally with cigarettes and aims to achieve a "smoke-free generation" by 2040, adopting a crude strategy of "reducing supply, blocking advertising, and continuously increasing prices". The legislative draft under review in 2026 also includes provisions prohibiting online sales. Portugal insists on a 50% consumption tax (one of the highest in the EU) and opposes the EU's proposal to raise the minimum tax rate for electronic cigarettes to 40%. 4. Proposed ban on flavored electronic cigarette products (flavored cartridges have been banned)