Lisbon, Oct. 7, 2026 (Lusa) - The National Association of Spirits Companies (ANEBE) on Wednesday called for the tax on spirits to be maintained at €1,602.51 per hectolitre in the 2027 State Budget, for the third consecutive year.
«The results of the last two years show that it is possible to increase government revenue while maintaining a stable tax environment for businesses,» ANEBE explained in a statement.
In this context, the association advocates continuing the so-called ‘stand-still' clause, which in practice means keeping the rate of the Tax on Alcohol, Alcoholic Beverages and Beverages with Added Sugar or Other Sweeteners (IABA) unchanged.
Quoted in the statement, ANEBE's secretary-general argues that «maintaining the current tax level has proved to be beneficial for everyone»: «The state collects more revenue without increasing the tax burden, and businesses gain the predictability they need to invest and grow. That is why we urge the government to maintain this policy in the 2027 State Budget,» maintains João Vargas.
According to the association, data from its latest «Shadow Forecast» analysis, developed in partnership with EY, shows that in 2024, when the tax rate rose by 10%, tax revenue from spirits fell by 8.95% from €159.91 million to €145.59 million.
By 2025, with the rate unchanged, revenue recovered by 3.86% to €151.21 million; in 2026, again with no tax increase, cumulative revenue through August grew once more by 1.56%, reaching €97.17 million.
«The data reinforce the view that fiscal stability can be compatible with simultaneous growth in economic activity and tax revenue. This approach is also in line with the policy the government has been pursuing: not to raise taxes and to create the conditions for the economy to grow, generate more wealth and, in this way, increase state revenue without placing an even greater burden on businesses,» adds the ANEBE director.
The association also highlights the importance of preserving the competitiveness of Portuguese businesses, given that Spain applies a rate around 40% lower to the same category.
According to the analysis, this difference «could encourage cross-border purchases and divert consumption and tax revenue to the neighbouring country».
«There is a competitiveness issue that we must acknowledge. Spain already has a rate around 40% lower than Portugal's. Maintaining the current tax rate in Portugal would help rebalance this situation and encourage cross-border shopping, causing Portugal to lose tax revenue,» João Vargas noted.
Between 2021 and 2025, spirits accounted for around 46% of total IABA revenue on average. The «Shadow Forecast» projects that, should Portugal maintain the current tax rate, revenue from spirits could reach €160.79 million in 2027 and approach €180 million in 2035.
Compared with the €145.59 million collected in 2024, the 2035 projection represents an increase of around €34.5 million, or 23.7%, assuming the current tax rate remains in place.
For ANEBE, these figures «underscore the need for a stable, predictable and competitive tax policy that enables the state to increase its revenue through economic growth, while maintaining a favourable tax environment for businesses».
PD/ADB // ADB.
Lusa
