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Spain plans to gradually adjust the tax rate on nicotine bags over five years, initially reducing it to €0.02 per gram by 2026.

According to a recent report by Europapress, Spain's ruling Socialist Workers' Party (PSOE) has submitted a legal amendment to the Chamber of Deputies, proposing to gradually reduce the special tax rate on nicotine bags, so that the current tax rate of 0.10 euros per gram will be implemented in stages until 2030.

This reform leveraged the parliamentary deliberation process of the European Cryptocurrency Directive conversion bill—the Socialist Party added an amendment to the bill to clarify the "gradual" nature of the nicotine bag tax rate through legal adjustments. The specific adjustments are as follows:

  • In 2026, the tax rate on nicotine bags will be reduced to €0.02 per gram;
  • In 2027, the tax rate will be increased to €0.04 per gram;
  • In 2028, the tax rate will be further increased to €0.06 per gram;
  • In 2029, the tax rate will be increased to €0.08 per gram;
  • Eventually, by 2030, the tax rate will be restored to €0.10 per gram.

In its explanation of the amendment, Spain's ruling Socialist Workers' Party (PSOE) pointed out that the law imposing the world's lowest tax on large multinational corporations also stipulates a tax rate of €0.10 per gram for nicotine packets. However, given that this tax rate would mean a significant increase in the prices of certain products, the Socialist Party believes that a phased implementation is more "appropriate."


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