Other Taxes


Extraordinary Levy on the Energy Sector

The Extraordinary Levy on the Energy Sector (“Contribuição extraordinária sobre o setor energético” or “CESE”) shall be maintained in 2024, being amended as follows:

  • CESE shall apply to raw petroleum and petroleum products transport operators, in case such activity represents more than 50% of their total annual turnover;
  • for the purposes of the computation of CESE, assets do not include those the Portuguese environmental agency (“Agência Portuguesa do Ambiente, I.P.” or “APA”) qualifies in certain categories of environmental impacts, under the european regime to promote sustainable investment.

Levy on single use plastic packages

Article 320 of Law 75-B/2020, of 31 December (2021 State Budget Law) and Decree 331-E/2021, of 31 December, shall be revoked in what concerns the levy on single use packages made of plastic, aluminium or a of mix of plastic and aluminium. A broader levy shall be due in single use packages, including composed packages:

  • on take away;
  • home delivery; and
  • to store meals ready for consumption in the place of supply to the final consumer.

The levy shall be set at EUR 0.10 per package in Portugal mainland, and can be passed along the economic chain. However the final charge levy to the final consumer cannot be less than EUR 0.30 per package.

This is disallowed in the case of single use packages:

  • that store meals ready for consumption but whose storage did not occur in the sales point;

  • made available in the supply of non sedentary restoration activitie; and

  • made available in vending machines.

Levy on lightweight plastic bags

Lightweight plastic bags shall be taxed at EUR 0.04, per bag, in Portugal mainland, due by the ultimate buyer.

This will include bags acquired on the sale of bakery products and fresh fruits and vegetables.

“Lightweight plastic bags shall be taxed at EUR 0.04; single use packaging will cost consumers a minimum of EUR 0.30 (plus VAT).”

Audiovisual levy

There will not be any update on the monthly amounts of the audiovisual levy.

Bank levy

The bank levy will be maintained.

Solidarity surcharge for the banking sector

The solidarity surcharge for the banking sector ("Adicional de Solidariedade Sobre o Setor Bancário") will be maintained.

Pharmaceutical industry levy

The extraordinary pharmaceutical industry levy will be maintained.

Extraordinary levy on suppliers of medical devices to the national health system

The extraordinary levy on suppliers of medical devices to the national health system will be maintained. 

Stamp Tax

Fixing of installments on housing credit

An exemption will be established for the tax levied on facts set out in Item 17.1 of the general table (use of credit) within the scope of operations to temporarily fix the installment and capitalize deferred amounts in the value of the housing credit. This measure applies to facts that occur as from the date of entry into force of the law establishing the fixation of benefits.

Banco Português de Fomento

The current exemption applicable to acts, contracts and operations in which the European Union institutions and the European Investment Bank are participants or recipients, will also include Banco Português de Fomento.

Contact us

Rosa Areias

Rosa Areias

Tax Lead Partner | Entrepreneurial & Private Business Leader | Membro da Comissão Executiva, PwC Portugal

Tel: +351 225 433 101